ATS Pacific Pty Ltd v Commissioner of Taxation [2013] FCA 341

FEDERAL COURT OF AUSTRALIA

ATS Pacific Pty Ltd v Commissioner of Taxation [2013] FCA 341 Citation: ATS Pacific Pty Ltd v Commissioner of Taxation [2013] FCA 341

Parties: ATS PACIFIC PTY LTD v COMMISSIONER OF TAXATION STELLA TRAVEL SERVICES (AUSTRALIA) PTY LTD V COMMISSIONER OF TAXATION

File numbers: NSD 1730 of 2010 NSD 235 of 2011

Judge: BENNETT J

Date of judgment: 15 April 2013

Catchwords: TAXATION – Goods and Services Tax – characterisation of supply – booking and arranging services provided by Australian company to overseas travel agents for overseas tourists in Australia – whether merely supply of booking and arranging services – whether supply of a promise that Australian providers would supply hotel rooms and other holiday services – whether margin is incidental – whether Commissioner of Taxation has discretion to refuse to refund GST

Legislation: Taxation Administration Act 1953 (Cth) A New Tax System (Goods and Services Tax) Act 1999 (Cth)

Cases cited: Allina Pty Ltd v Respondent of Taxation (1991) 28 FCR 203 cited BP Refinery (Westernport) Pty Ltd v Hastings Shire Council (1977) 180 CLR 266 applied Commissioner of Taxation v Secretary to the Department of Transport (Victoria) (2010) 188 FCR 167 considered Customs and Excise Commissioners v Madgett & Anor (t/a Howden Court Hotel) [1998] BTC 5,441 cited Lock v Commissioner of Taxation (2003) 129 FCR 1 cited Roxborough v Rothmans (2001) 208 CLR 516 applied Saga Holidays Ltd v Commissioner of Taxation (2006) 152 FCR 461 applied Saga Holidays v Commissioner of Taxation (2005) 149 FCR 41 applied State Rail Authority of New South Wales v Heath Outdoor Pty Ltd (1986) 7 NSWLR 170 applied Travelex v Commissioner of Taxation (2010) 241 CLR 510 cited