Saga Holidays Limited v Commissioner of Taxation [2006] FCAFC 191

FEDERAL COURT OF AUSTRALIA

Saga Holidays Limited v Commissioner of Taxation [2006] FCAFC 191

TAXATION – goods and services tax – taxable supply – packaged tour of Australia sold to non-residents – statutory definition of real property in s 195-1 – whether accommodation component of packaged tour is a supply of real property – whether accommodation component is connected with Australia – whether accommodation component was incidental to other components of the tour COSTS – whether primary judge erred in exercise of discretion A New Tax System (Goods and Services Tax) Act 1999 (Cth) ss 7-1, 9-5, 9-10, 9-25, 9-40, 96-5, 195-1 Australian Softwood Forests Proprietary Limited v Attorney-General (NSW) (1981) 148 CLR 121 referred to Beynon and Partners v Commissioner of Customs and Excise [2005] 1 WLR 86 distinguished Burton v Honan (1952) 86 CLR 169 distinguished Chaudhri v Commissioner of Taxation (2001) 109 FCR 416 referred to Cowell v The Rosehill Racecourse Company Limited (1937) 56 CLR 605 referred to Customs and Excise Commissioners v Plantiflor Ltd [2002] 1 WLR 2287 distinguished Customs and Excise Commissioners v Redrow Group plc [1999] 1 WLR 408 distinguished Deputy Commissioner of Taxation v Stewart (1984) 154 CLR 385 referred to Diethelm Manufacturing Pty Ltd v Commissioner of Taxation (1993) 44 FCR 450 referred to Federal Commissioner of Taxation v B & G Plant Hire Pty Ltd (1994) 52 FCR 257 referred to HP Mercantile Pty Ltd v Commissioner of Taxation (2005) 143 FCR 553 referred to O'Grady v The Northern Queensland Company Limited (1990) 169 CLR 356 at 367 referred to Orellana-Fuentes v Standard Knitting Mills Pty Ltd (2003) 57 NSWLR 282 referred to PMT Partners Pty Limited (In Liquidation) v Australian National Parks and Wildlife Service (1995) 184 CLR 301 referred to Saga Holidays Limited v Commissioner of Taxation [2006] FCA 128 affirmed Saga Holidays Limited v Commissioner of Taxation [2005] FCA 1892 affirmed Save the Ridge Inc v Commonwealth [2006] FCAFC 51 applied Sterling Guardian Pty Ltd v Commissioner of Taxation (2005) 220 ALR 550 distinguished The State of Western Australia v Ward (2002) 213 CLR 1 referred to DG Hill, Some thoughts on the principles applicable to the interpretation of the GST (2004) 6 Journal of Australian Taxation 1 SAGA HOLIDAYS LIMITED v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA; COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA v SAGA HOLIDAYS LIMITED NSD 657 OF 2006