International All Sports v Commissioner of Taxation [2011] FCA 824

FEDERAL COURT OF AUSTRALIA

International All Sports v Commissioner of Taxation [2011] FCA 824 Citation: International All Sports v Commissioner of Taxation [2011] FCA 824

Parties: INTERNATIONAL ALL SPORTS LIMITED (ABN 32 066 967 502) v COMMISSIONER OF TAXATION SPORTSBET PTY LTD (ABN 87 088 326 612), INTERNATIONAL ALL SPORTS LIMITED (ABN 32 066 967 502) v COMMISSIONER OF TAXATION INTERNATIONAL ALL SPORTS LIMITED (ABN 32 066 967 502) v COMMISSIONER OF TAXATION

File numbers: VID 962 of 2010 VID 963 of 2010 VID 185 of 2011

Judge: JESSUP J

Date of judgment: 26 July 2011

Catchwords: TAXATION – Goods and services tax – "Net amount" – How calculated in the case of a gambling or betting business – Tickets sold to overseas-based gamblers and therefore GST-free – Whether prizes paid to such gamblers should be subtracted in periodical calculation of "net amount" – Whether such prizes fall within the words "prizes you are liable to pay … on the outcome of gambling events". TAXATION – Goods and services tax – Overpayment of "net amount" because of subtraction of gambling prizes of only those gamblers whose wagers were not GST-free rather than of all gamblers – Whether overpayment occurred because taxpayer treated a supply as a taxable supply – Whether taxpayer entitled to a refund.

Legislation: A New Tax System (Goods and Services Tax) Act 1999 (Cth) ss 7, 9, 11, 17, 105, 126, Div 48 Pt 4-1 Acts Interpretation Act 1901 (Cth) ss 15AA, 15AB Tax Laws Amendment (2009 GST Administration Measures) Act 2010 (Cth) ss 105-10 (Sch 1)