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Judgment date
Case number
S79/2010
Before
French CJ, Hayne, Heydon, Crennan, Bell JJ
Catchwords
Taxes and duties – GST - Whether supply "GST-free" under s 38-190(1) of A New Tax System (Goods and Services Tax) Act 1999 (Cth) - Foreign currency sold on departures side of customs barrier at Australian international airport - Acquired for use outside Australia - Whether an input taxed financial supply or a supply in relation to rights.
Words and phrases – "financial supply", "supply in relation to rights".
A New Tax System (Goods and Services Tax) Act 1999 (Cth) – ss 9-5, 9-10, 9-30, Div 38.
A New Tax System (Goods and Services Tax) Regulations 1999 (Cth) – Div 40.