Cases - Wilson, VAT Decision No. 428

Record details

Name
Wilson
Date
(1977)
Citation
(unreported)
Legislation
Keywords
VAT
Summary

It was held that an individual who leased 3 garages for storage purposes had not been granted VAT-exempt land rights. The garages were within the definition of parking facilities, so that the leases were excluded from exemption and thus VAT standard-rated.