Commissioner of Taxation v. Qantas Airways Limited
Case No.
S47/2012
Case Information
Lower Court Judgment
1/09/2011 Federal Court of Australia (Stone J, Edmonds J, Perram J)
Catchwords
Taxation — Goods and services tax — Taxable supply — Contract for supply of services — Airline travel — When Goods and services tax ("GST") is payable — Passenger made booking and paid fare but did not take actual flight or receive refund — Whether taxable supply is the making of the reservation itself or the actual travel — Whether the respondent made a "taxable supply" within the meaning of section 9-5 of the A New Tax System (Goods and Services Tax) Act 1999 (Cth) in circumstances where passengers made and paid for reservations or bookings for flights which they subsequently did not take — Whether an amount received as consideration under a contract for supplies is to be excluded from the calculation of GST unless all of the supplies contemplated by the contract are made.
Documents
10/02/2012 Hearing (SLA, Sydney)
21/02/2012 Notice of appeal
09/03/2012 Written submissions (Appellant)
09/03/2012 Chronology (Appellant)
30/03/2012 Written submissions (Respondent)
10/04/2012 Reply
04/06/2012 Hearing (Full Court, Brisbane)
05/06/2012 Hearing (Full Court, Brisbane)
02/10/2012 Judgment (Judgment summary)