Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
TT-Line Company Pty Ltd v Commissioner of Taxation [2009] FCAFC 178
TAXATION – A New Tax System (Goods and Services Tax ) Act 1999 (Cth)– consideration as defined in s 9-15 of the GST Act – whether an amount received by the appellant from the Commonwealth by way of reimbursement under the Bass Strait Vehicle Equalisation Scheme is a payment 'in connection with' the supply of travel services – whether a payment under the scheme is a payment specifically covered by an appropriation under Australian law within the meaning of s 9-15(3)(c) of the GST Act. HELD: The appellant is liable to pay GST in respect of the payment by the Commonwealth to the appellant of a claim for reimbursement under the Bass Strait Vehicle Equalisation Scheme. A New Tax System (Goods and Services Tax ) Act 1999 (Cth) ss 9-5, 9-15, 9-40 A New Tax System (Commonwealth-State Financial Arrangements) Act 1999 (Cth) Sch 2 Appropriation Act (No. 1) 2007 – 2008 (Cth) Sch 2 Constitution s 114
American Express International Inc v Commissioner of Taxation (2009) 73 ATR 173 referred to Berry v Federal Commissioner of Taxation (1953) 89 CLR 653 referred to Combet v Commonwealth (2005) 224 CLR 494 referred to
TT-LINE COMPANY PTY LIMITED v COMMISSIONER OF TAXATION
NSD 685 of 2009
EMMETT, EDMONDS & PERRAM JJ
18 DECEMBER 2009
SYDNEY
IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY
GENERAL DIVISION NSD 685 of 2009
ON APPEAL FROM THE FEDERAL COURT
BETWEEN: TT-LINE COMPANY PTY LIMITED
Appellant
AND: COMMISSIONER OF TAXATION
Respondent
JUDGES: EMMETT, EDMONDS & PERRAM JJ
DATE OF ORDER: 18 DECEMBER 2009
WHERE MADE: SYDNEY
THE COURT ORDERS THAT:
1. The appeal be dismissed.
Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules. The text of entered orders can be located using eSearch on the Court's website.
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