MAN (90/1064)

No. 7299

Decision given 10 March 1992.

Assessment – Serious misdeclaration penalty – Driving school – Whether supplies of driving tuition made by appellant or by individual instructors – Whether tax should be accounted for on gross fees paid to instructors – Value Added Tax Act 1983, sec. 3.

  The issue was whether fees paid to individual instructors should be regarded as the consideration given for supplies of driving tuition made by the appellant or by the instructors individually.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.