Crown Melbourne Limited v Commissioner of Taxation [2020] FCA 1295

FEDERAL COURT OF AUSTRALIA

Crown Melbourne Limited v Commissioner of Taxation [2020] FCA 1295 File numbers: NSD 1885 of 2018 NSD 1886 of 2018

Judge: DAVIES J

Date of judgment: 10 September 2020

Catchwords: TAXATION – goods and services tax (GST) – appeal under s 14ZZ of the Taxation Administration Act 1953 (Cth) against Commissioner's GST assessments – casino junket arrangements – whether special rules in Div 126 of the A New Tax System (Goods and Services Tax) Act 1999 (Cth) (GST Act) apply to commission and win/loss rebates payable to or by junket tour operators – whether commission and win/loss rebates are severable from other amounts payable under junket arrangements – contractual arrangements between casinos and junket tour operators considered – application of s 126-10 of the GST Act – commission and win/loss rebates payable to or by junket tour operators constitute part of either consideration for gambling supplies or total monetary prizes

Legislation: A New Tax System (Goods and Services Tax) Act 1999 (Cth) Ch 2, s 7-1, Div 9, ss 9-5, 9-15, 9-17, Sub-div 9-C, ss 17-5, 29-25, Ch 4, s 45-5, Div 48, Pt 4-4, Div 126, ss 126-5, 126-10, 126-35, s 195-1 A New Tax System (Luxury Car Tax) Act 1999 (Cth) A New Tax System (Wine Equalisation Tax) Act 1999 (Cth) Casino Control Act 1984 (WA) s 25A(3) Casino Control Act 1991 (Vic) s 3 Casino Control Regulations 1999 (WA) Evidence Act 1995 (Cth) s 136 Taxation Administration Act 1953 (Cth) s 14ZZ Treasury Legislation Amendment (Repeal Day) Act 2015 (Cth) Sch 4, Pt 4, s 31 Explanatory Memorandum to the A New Tax System (Goods and Services Tax) Bill 1998 (Cth) para 6.203