- A subsequently created input tax deduction key is only a legal assessment of an already known situation.
- This alone does not justify reopening proceedings under § 303 BAO if the underlying facts were already known when the original decision was issued.
- Reference: BFG decision from 22.12.2025, RV/7101384/2025.
Source: leitnerleitner.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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