Saga Holidays Limited v Commissioner of Taxation [2005] FCA 1892

FEDERAL COURT OF AUSTRALIA

Saga Holidays Limited v Commissioner of Taxation [2005] FCA 1892 GOODS AND SERVICES TAX – packaged tour holiday of Australia involving overnight accommodation of overseas tourists at hotels located in Australia – negotiations for inclusion in tours finalised in United Kingdom by British tour operators for participation by British tourists – complex issues as to nature and location of supply – whether provision of accommodation component of tour taxable supply of real property connected with Australia – whether merely supply of right effected by tour operators in United Kingdom and therefore not connected with Australia for GST purposes – whether components of accommodation supply referrable to supply of real property – whether components of accommodation supply being real property merely incidental to supply of remainder of other elements of tour

A New Tax System (Goods and Services Tax) Act 1999 (Cth) ss 9-5(c), 9-10, 9-25, 96-5, 96-10, 195-1 Tax Laws Amendment (2005 Measures No. 1) Act 2005 (Cth) Value Added Tax Act 1994 (UK)

International Harvester Company of Australia Pty Ltd v Carrigan's Hazeldene Pastoral Company (1958) 100 CLR 644cited Scott v Davis (2001) 204 CLR 333 cited CIC Insurance Ltd v Bankstown Football Club Ltd (1997) 187 CLR 384 cited Commissioner of Taxation v The Distribution Group Ltd (2003) 130 FCR 517 cited Chaudhri v Commissioner of Taxation (2001) 109 FCR 416 cited ACP Publishing Pty Ltd v Commissioner of Taxation (2005) 142 FCR 533 cited Customs and Excise Commissioners v Pippa-Dee Parties Ltd [1981] STC 495 discussed Customs and Excise Commissioners v Diners Club Ltd [1989] 2 All ER 385 discussed American Express International Inc v Commissioner of State Revenue (2003) 52 ATR 285 cited Commissioner of Customs and Excise v Plantiflor Ltd [2002] 1 WLR 2287 discussed Commissioners of Customs and Excise v Sinclair Collis [2001] STC 989 discussed Swedish State v Stockholm Lindopark AB [2001] STC 103 cited Radaich v Smith (1959) 101 CLR 209 referred to Livingston v Commissioner of Stamp Duties (Qld) (1960) 107 CLR 411 cited Commissioner of Stamp Duties (Qld) v Livingston [1965] AC 694 cited HP Mercantile Pty Limited v Commissioner of Taxation (2005) 143 FCR 553 referred to Sterling Guardian Pty Limited v Federal Commissioner of Taxation (2005) ATC 4796 referred to Allina Pty Ltd v Federal Commissioner of Taxation (1991) 99 ALR 295 cited Interlego AG v Croner Trading Pty Limited (1992) 39 FCR 348 cited Faaborg-Gelting Linien A/S v Finanzamt Flensburg [1996] ECR I‑2395 discussed Beynon and Partners v Commissioner of Customs and Excise [2005] 1 WLR 86 discussed Burton v Honan (1952) 86 CLR 169 referred to Customs and Excise Communities v Madgett and Baldwin (t/a Howden Court Hotel) [1998] STC 1189 discussed Card Protection Plan Ltd v Customs and Excise Commissioners (No 2) [2002] 1 AC 202 cited