EDN (88/56)

No. 2918

Decision given 27 July 1988.

‘Purpose’ of business – Goods and services used or to be used for the purpose of business carried on by partners – Distinction between ‘purpose’ of business and ‘benefit’ to partner – Dual purpose – Apportionment – Value Added Tax Act 1983, sec. 14(3), (4).

  The issue was whether input tax incurred on the renovation of a cottage owned by a farming partnership, and occupied by a partner, was properly deductible as being expended for the purpose of the business.

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