EDN (88/115)

No. 3622

Decision given 5 May 1989.

Input tax – Supplies of training services – Whether supplies made for the purpose of appellant’s business – Whether supplies made otherwise than for profit – Whether services were training or retraining for any trade, profession or employment – Value Added Tax Act 1983, sec. 14(3) and Sch. 6, Grp. 6, item 2(b).

  The issue was whether the appellant should be able to claim input tax paid by it in obtaining training services.

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