GH1 Pty Ltd, in Liquidation and Commissioner of Taxation (Taxation)

GH1 Pty Ltd, in Liquidation (the Applicant) and the Commissioner of Taxation (the Respondent) were parties to a dispute before the Administrative Appeals Tribunal. The Applicant sought to recover input tax credits claimed for acquisitions it alleged were creditable. The Commissioner had disallowed these claims, and the Applicant sought review of that decision.

The Tribunal was required to determine whether the Applicant was entitled to claim input tax credits for certain acquisitions. This involved assessing whether the Applicant had provided sufficient evidence to establish that taxable supplies had been made to it, thereby satisfying the requirements for claiming input tax credits under the *A New Tax System (Goods and Services Tax) Act 1999* (Cth). Specifically, the Tribunal had to consider whether the existence of tax invoices alone was sufficient proof of the underlying taxable supplies.

Deputy President Bernard J McCabe P affirmed the Commissioner's objection decision. The Tribunal found that while tax invoices were a necessary component for claiming input tax credits, their mere existence did not automatically prove that taxable supplies had actually been made. The Applicant had failed to provide sufficient independent evidence to demonstrate that the supplies to which the tax invoices related had indeed occurred. Without this foundational proof of the taxable supplies, the Applicant could not establish that its acquisitions were creditable for the purposes of claiming input tax credits.