Federal Court of Australia
Federal Court of Australia
Commissioner of Taxation v Burswood Nominees Limited as trustee for the Burswood Property Trust [2021] FCAFC 151 Appeal from: Crown Melbourne Limited v Commissioner of Taxation [2020] FCA 1295
File numbers: NSD 1196 of 2020 NSD 1197 of 2020 NSD 217 of 2021 NSD 218 of 2021
Judgment of: JAGOT, MOSHINSKY AND COLVIN JJ
Date of judgment: 20 August 2021
Catchwords: TAXATION – goods and services tax – gambling supplies – junkets – agreements between casino and junket tour operators – where commissions and rebates were payable by the casino to the junket tour operator or by the junket tour operator to the casino – where, at the conclusion of the junket, a total amount would be payable by the junket tour operator to the casino or by the casino to the junket tour operator – whether the commissions and rebates, or the total amount payable, were subject to the special rules for gambling supplies in Div 126 of the A New Tax System (Goods and Services Tax) Act 1999 (Cth) or the ordinary GST rules
Legislation: Acts Interpretation Act 1901 (Cth), s 15AA A New Tax System (Goods and Services Tax) Act 1999 (Cth), ss 7-1, 9-5, 9-15, 9-17, 17-5, 29-25, 45-5, 126-1, 126-5, 126-10, 126-35, 195-1 Evidence Act 1995 (Cth), s 136 Taxation Administration Act 1953 (Cth) Casino Control Regulations 1999 (WA)
Cases cited: AP Group Ltd v Federal Commissioner of Taxation [2013] FCAFC 105; (2013) 214 FCR 301 Certain Lloyd's Underwriters v Cross [2012] HCA 56; (2012) 248 CLR 378 Clarke v Earl of Dunraven & Mount-Earl [1897] AC 59 Commissioner of State Revenue (Vic) v Lend Lease [2014] HCA 51; (2014) 254 CLR 142 Commissioner of Taxation v Qantas Airways Limited [2012] HCA 41; (2012) 247 CLR 286 Federal Commissioner of Taxation v Consolidated Media Holdings Ltd [2012] HCA 55; (2012) 250 CLR 503 Placer Development Ltd v Commonwealth [1969] HCA 29; (1969) 121 CLR 353 SZTAL v Minister for Immigration and Border Protection [2017] HCA 34; (2017) 262 CLR 362
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