Qantas Airways Limited v Commissioner of Taxation [2011] FCAFC 113

FEDERAL COURT OF AUSTRALIA

Qantas Airways Limited v Commissioner of Taxation [2011] FCAFC 113 Citation: Qantas Airways Limited v Commissioner of Taxation [2011] FCAFC 113

Appeal from: Qantas Airways Limited v Commissioner of Taxation [2010] AATA 977

Parties: QANTAS AIRWAYS LIMITED v COMMISSIONER OF TAXATION

File number: NSD 1842 of 2010

Judges: STONE, EDMONDS AND PERRAM JJ

Date of judgment: 1 September 2011

Catchwords: GOODS AND SERVICES TAX – domestic airline travel – what is the taxable supply, if any, where passenger has paid the fare but cancels the reservation or does not present for carriage and no refund is available or claimed – the reservation or the failed flight? Held: the failed flight and therefore no taxable supply.

Legislation: A New Tax System (Goods and Services Tax) Act 1999 (Cth) ss 9-5, 9-10 Administrative Appeals Tribunal Act 1975 (Cth) s 44

Cases cited: Commissioner of Inland Revenue v New Zealand Refining Co Ltd (1997) 18 NZTC 13,187 cited Commissioner of Taxation v Reliance Carpet Co Pty Limited (2008) 236 CLR 342 distinguished MacRobertson Miller Airline Services v Commissioner of State Taxation (Western Australia) (1975) 133 CLR 125 referred to Re AGR Joint Venture and Federal Commissioner of Taxation (2007) 70 ATR 466 followed Saga Holidays Ltd v Commissioner of Taxation (2005) 149 FCR 41 followed; on appeal (2006) 156 FCR 256 referred to Travelex Ltd v Commissioner of Taxation (2010) 241 CLR 510 referred to Westley Nominees Pty Ltd v Coles Supermarkets Australia Pty Ltd (2006) 152 FCR 461 cited