Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
American Express International Inc v Commissioner of Taxation [2009] FCA 683
TAXATION – Goods and Services Tax – charges for late payments under charge card and credit card facilities – whether there was a relevant supply of an interest – whether such charges are consideration in connection with a financial supply – whether charge card and credit card facilities are payment systems within the meaning of r 40-5.12 of the A New Tax System (Goods and Services Tax) Regulations 1999 (Cth) TAXATION – penalties – whether failure to comply with a taxation law – whether failure to take reasonable care to comply with a taxation law
A New Tax System (Goods and Services Tax) Act 1999 (Cth) A New Tax System (Goods and Services Tax) Regulations 1999 (Cth) Payment Systems (Regulation) Act 1998 (Cth) Taxation Administration Act 1953 (Cth)
American Express International Inc v Commissioner of State Revenue (2004) 10 VR 145 In Re Charge Card Services Limited [1989] 1 Ch 497 Collector of Customers v Pozzolanic Enterprises Pty Limited (1993) 43 FCR 280 Commissioner of Taxation v Amway of Australia Limited (2004) 141 FCR 40 Prime Wheat Association Limited v Chief Commissioner of Stamp Duties (1997) 42 NSWLR 505 UG Insurances Pty Ltd v Commissioner of Stamp Duties for the State of New South Wales (1973) 128 CLR 353 AMERICAN EXPRESS INTERNATIONAL INC v COMMISSIONER OF TAXATION
NSD 216 of 2007
AMERICAN EXPRESS WHOLESALE CURRENCY SERVICES PTY LIMITED (ACN 097 310 873)
NSD 219 of 2007
EMMETT J
19 JUNE 2009
SYDNEY IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY NSD 216 of 2007
BETWEEN: AMERICAN EXPRESS INTERNATIONAL INC
Applicant
AND: COMMISSIONER OF TAXATION
Respondent
JUDGE: EMMETT J
DATE OF ORDER: 19 JUNE 2009
WHERE MADE: SYDNEY
THE COURT ORDERS THAT:
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