Tax Liabilities for Duty-free Goods Seller
In a recent case relating to whether the taxpayer had sold cigarettes duty-free in circumstances where it knew or should have known the goods were intended for domestic consumption, the Administrative Appeals Tribunal concluded that the taxpayer had failed to discharge the relevant onus of proof. It therefore found that the taxpayer was liable for various relevant income tax, GST and excise duty liabilities.
In a recent case relating to whether the taxpayer had sold cigarettes duty-free in circumstances where it knew or should have known the goods were intended for domestic consumption, the Administrative Appeals Tribunal concluded that the taxpayer had failed to discharge the relevant onus of proof. It therefore found that the taxpayer was liable for various relevant income tax, GST and excise duty liabilities.
