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Commissioner of Taxation v Qantas Airways Limited

[2012] HCA 41
Case number
S47/2012
Before
Gummow, Hayne, Heydon, Kiefel, Bell JJ
Catchwords

Goods and Services Tax – Taxable supply – Supply – Consideration – Overbooking – Attribution of tax period – Airfares that were non-refundable or refundable but unclaimed – Customer cancels or fails to take purchased flight – Promise by airline to use best endeavours to carry passengers and baggage – Whether a taxable supply under A New Tax System (Goods and Services Tax) Act 1999 (Cth), s 9-5 – Whether airline liable to remit to Commissioner GST on non-refundable or unclaimed refundable fares.

Words and phrases – "a supply for consideration", "consideration", "taxable supply".

A New Tax System (Goods and Services Tax) Act 1999 (Cth) – ss 7-1, 9-5, 9-10, 9-15, 29-5(1).

Files
41.rtf (187.99 KB)
41.pdf (95.71 KB)