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Saga Holidays Ltd v Commissioner of Taxation     50

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
CPG Group Pty Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 199	Administrative Appeals Tribunal	Australia	5 Jan 2024	AustLII
HNMF and Commissioner of Taxation (Taxation)	[2023] AATA 4067	Administrative Appeals Tribunal	Australia	30 Nov 2023	AustLII		1
Chobani Pty Ltd and Commissioner of Taxation	[2023] AATA 1664	Administrative Appeals Tribunal	Australia	16 Jun 2023	AustLII		3
Landcom v Commissioner of Taxation	[2022] FCA 510	Federal Court of Australia	Australia - Commonwealth	9 May 2022	AustLII		3
Saafin Constructions Pty Ltd (in liq) v MAG Financial and Investment Ventures Pty Ltd	[2021] VSC 489	Supreme Court of Victoria	Australia - Victoria	13 Aug 2021	AustLII		8
Stallion (NSW) Pty Ltd v Commissioner of Taxation	[2019] FCA 1306; [2019] ATC 20-707	Federal Court of Australia	Australia - Commonwealth	19 Aug 2019	AustLII		6
GSTR 2019/1 - Goods and services tax: supply of anything other than goods or real property connected with the indirect tax zone (Australia)	[2019] ATOGSTR GSTR2019/1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
GSTR 2019/1 - Goods and services tax: supply of anything other than goods or real property connected with the indirect tax zone (Australia)	[2019] ATOGSTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
Pty Ltd (In Liq) and FCT	[2019] AATA 5981	Administrative Appeals Tribunal	Australia	20 Dec 2019	AustLII		6
GSTR 2018/1 - Goods and services tax: supplies of real property connected with the indirect tax zone (Australia)	[2018] ATOGSTR GSTR2018/1	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
GSTR 2018/1 - Goods and services tax: supplies of real property connected with the indirect tax zone (Australia)	[2018] ATOGSTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
Uber BV v Commissioner of Taxation	[2017] FCA 110; (2017) 247 FCR 462	Federal Court of Australia	Australia - Commonwealth	17 Feb 2017	AustLII		8
Trustee for the Whitby Trust and Commissioner of Taxation (Taxation)	[2017] AATA 343	Administrative Appeals Tribunal	Australia	20 Mar 2017	AustLII
ATS Pacific Pty Ltd v FCT	[2014] FCAFC 33; (2014) 219 FCR 302; (2014) 98 ATR 116	Federal Court of Australia	Australia - Commonwealth	27 Mar 2014	AustLII		10
MBI Properties Pty Ltd v Commissioner of Taxation	[2013] FCA 56	Federal Court of Australia	Australia - Commonwealth	6 Feb 2013	AustLII		2
Trustee for Australian Style Investments Unit Trust and Commissioner of Taxation	[2013] AATA 847	Administrative Appeals Tribunal	Australia	29 Nov 2013	AustLII		1
Mathieson Family Trust and Commissioner of Taxation	[2013] AATA 496	Administrative Appeals Tribunal	Australia	15 Jul 2013	AustLII		1
Commissioner of Taxation v Qantas Airways Ltd	[2012] HCA 41; (2012) 247 CLR 286; (2012) 291 ALR 653; (2012) 83 ATR 1; [2012] ATC 20-352; (2012) 86 ALJR 1243	High Court of Australia	Australia - Commonwealth	2 Oct 2012	AustLII		25
GSTR 2012/1 - Goods and services tax: loyalty programs	[2012] ATOGSTR GSTR2012/1	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
GSTR 2012/1 - Goods and services tax: loyalty programs	[2012] ATOGSTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
AP Group Ltd v Commissioner of Taxation	[2012] AATA 409; [2012] ATC 10-256; (2012) 83 ATR 493	Administrative Appeals Tribunal	Australia	2 Jul 2012	AustLII		5
Qantas Airways Ltd v Commissioner of Taxation	[2011] FCAFC 113; (2011) 195 FCR 260; (2011) 81 ATR 816	Federal Court of Australia	Australia - Commonwealth	1 Sep 2011	AustLII		6
Multiflex Pty Ltd v Commissioner of Taxation	[2011] FCA 1112	Federal Court of Australia	Australia - Commonwealth	30 Sep 2011	AustLII		4
International All Sports v Commissioner of Taxation	[2011] FCA 824; (2011) 195 FCR 383; (2011) 81 ATR 607; [2011] ATC 20-268	Federal Court of Australia	Australia - Commonwealth	26 Jul 2011	AustLII		4
GSTR 2011/D3 - Goods and services tax: loyalty programs	[2011] ATODGSTR GSTR2011/D3	Australian Taxation Office	Australia - Commonwealth	24 Aug 2011	AustLII
MTAA Superannuation Fund (R G Casey Building) Property Pty Ltd v Commissioner of Taxation	[2011] AATA 769; (2011) 84 ATR 334; [2011] ATC 10-213	Administrative Appeals Tribunal	Australia	31 Oct 2011	AustLII		6
Re National Jet Systems Pty Ltd and Commissioner of Taxation	[2011] AATA 766; (2011) 82 ATR 740	Administrative Appeals Tribunal	Australia	31 Oct 2011	AustLII		4
SXGX and Commissioner of Taxation	[2011] AATA 110	Administrative Appeals Tribunal	Australia	18 Feb 2011	AustLII
Travelex Ltd v Commissioner of Taxation	[2010] HCA 33; (2010) 241 CLR 510; (2010) 270 ALR 253; (2010) 76 ATR 329; (2010) 84 ALJR 683; [2010] ATC 20-214	High Court of Australia	Australia - Commonwealth	29 Sep 2010	AustLII		148
Commissioner of Taxation v American Express Wholesale Currency Services Pty Ltd	[2010] FCAFC 122; (2010) 187 FCR 398; (2010) 273 ALR 501; (2010) 77 ATR 12; [2010] ATC 20-212	Federal Court of Australia	Australia - Commonwealth	17 Sep 2010	AustLII		25
Commissioner of Taxation v Gloxinia Investments (Trustee)	[2010] FCAFC 46; (2010) 183 FCR 420; (2010) 75 ATR 806; [2010] ATC 20-182	Federal Court of Australia	Australia - Commonwealth	24 May 2010	AustLII		7
Luxottica Retail Australia Pty Ltd v FCT	[2010] AATA 22; (2010) 75 ATR 169; [2010] ATC 10-119	Administrative Appeals Tribunal	Australia	15 Jan 2010	AustLII		6
Travelex Ltd v FCT	[2009] FCAFC 133; (2009) 178 FCR 434; [2009] ATC 20-133; 73 ATR 463	Federal Court of Australia	Australia - Commonwealth	29 Sep 2009	AustLII		8
Meridien Marinas Horizon Shores Pty Ltd v FCT	[2009] FCA 1594; 74 ATR 787; [2009] ATC 20-158	Federal Court of Australia	Australia - Commonwealth	24 Dec 2009	AustLII		8
Secretary to the Dept of Transport (Victoria) v Commissioner of Taxation	[2009] FCA 1209; (2009) 261 ALR 39; (2009) 73 ATR 690; [2009] ATC 20-140	Federal Court of Australia	Australia - Commonwealth	28 Oct 2009	AustLII		7
GSTR 2009/3 - Goods and services tax: cancellation fees	[2009] ATOGSTR GSTR2009/3	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
GSTR 2009/3 - Goods and services tax: cancellation fees	[2009] ATOGSTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
Waverley Council v Commissioner of Taxation	[2009] AATA 442; [2009] ATC 10-095; (2009) 73 ATR 243	Administrative Appeals Tribunal	Australia	19 Jun 2009	AustLII		6
Brady King Pty Ltd v Commissioner of Taxation	[2008] FCAFC 118; (2008) 168 FCR 558; [2008] ATC 20-034	Federal Court of Australia	Australia - Commonwealth	26 Jun 2008	AustLII		14
GSTR 2008/3 - Goods and services tax: dealings in real property by bare trusts	[2008] ATOGSTR GSTR2008/3	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
GSTR 2008/3 - Goods and services tax: dealings in real property by bare trusts	[2008] ATOGSTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
SMSFR 2008/D3 - Self Managed Superannuation Funds: business real property for the purposes of the Superannuation Industry (Supervision) Act 1993	[2008] ATODSMSFR SMSFR2008/D3	Australian Taxation Office	Australia - Commonwealth	30 Apr 2008	AustLII
GSTR 2008/D4 - Goods and services tax: cancellation fees	[2008] ATODGSTR GSTR2008/D4	Australian Taxation Office	Australia - Commonwealth	29 Oct 2008	AustLII
GSTR 2008/D1 - Goods and services tax: registered agricultural managed investment schemes	[2008] ATODGSTR GSTR2008/D1	Australian Taxation Office	Australia - Commonwealth	27 Feb 2008	AustLII
P & N Beverages Australia Pty Ltd v FCT	[2007] NSWSC 338; (2007) 210 FLR 202; (2007) 65 ATR 391	Supreme Court of New South Wales	Australia - New South Wales	18 Apr 2007	AustLII		4
GSTR 2007/D3 - Goods and services tax: GST and bare trusts	[2007] ATODGSTR GSTR2007/D3	Australian Taxation Office	Australia - Commonwealth	14 Nov 2007	AustLII
GSTR 2007/D2 - Goods and services tax: development lease arrangements with government agencies	[2007] ATODGSTR GSTR2007/D2	Australian Taxation Office	Australia - Commonwealth	3 Oct 2007	AustLII
AGR Joint Venture and Commissioner of Taxation	[2007] AATA 1870; (2007) 70 ATR 466	Administrative Appeals Tribunal	Australia	18 Oct 2007	AustLII		3

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s) †	Author	Jurisdiction	Date	Full Text		Citation Index
"Managing GST Litigation"	(2011) 9 (2) E-Journal of Tax Research 220	Baker, Melanie	Australia	circa 2011	AustLII
"The Courts' role in statutory interpretation: the relevance of overseas case law to Australia's GST" (FCA)	[2009] FedJSchol 13	Lindgren, Justice Kevin	Australia	circa 2009	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Avon Products Pty Ltd v FCT	[2006] HCA 29; (2006) 230 CLR 356; 227 ALR 398; (2006) 80 ALJR 1161; 62 ATR 399	High Court of Australia	Australia - Commonwealth	14 Jun 2006	AustLII		18
Save the Ridge Inc v Commonwealth	[2006] FCAFC 51; (2006) 230 ALR 411	Federal Court of Australia	Australia - Commonwealth	18 Apr 2006	AustLII		49
Saga Holidays Ltd v Commissioner of Taxation	[2006] FCA 128	Federal Court of Australia	Australia - Commonwealth	20 Mar 2006	AustLII		2
HP Mercantile Pty Ltd v Commissioner of Taxation	[2005] FCAFC 126; (2005) 143 FCR 553; (2005) 219 ALR 591; (2005) 60 ATR 106	Federal Court of Australia	Australia - Commonwealth	8 Jul 2005	AustLII		141
Saga Holidays Ltd v Commissioner of Taxation	[2005] FCA 1892; (2005) 149 FCR 41; 61 ATR 384	Federal Court of Australia	Australia - Commonwealth	22 Dec 2005	AustLII		29
Sterling Guardian Pty Ltd v FCT	[2005] FCA 1166; (2005) 220 ALR 550; (2005) 60 ATR 502; [2005] ALMD 8602	Federal Court of Australia	Australia - Commonwealth	24 Aug 2005	AustLII		32
Dr Beynon & Partners v Customs and Excise Commissioners	[2004] UKHL 53; [2004] 4 All ER 1091; [2005] 1 WLR 86; [2004] All ER (D) 396; [2004] BTC 5794	House of Lords	United Kingdom	25 Nov 2004	BAILII		57
Orellana-Fuentes v Standard Knitting Mills Pty Ltd	[2003] NSWCA 146; (2003) 57 NSWLR 282	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	20 Jun 2003	AustLII		147
"Some Thoughts on the Principles Applicable to the Interpretation of the GST"	(2003) 6 Journal of Australian Taxation 1	Journal of Australian Taxation	Australia	circa 2003	AustLII		4
Western Australia v Ward	[2002] HCA 28; (2002) 213 CLR 1; (2002) 191 ALR 1; (2002) 76 ALJR 1098; (2002) 23 Leg Rep 2; [2002] ANZ Conv R 446	High Court of Australia	Australia - Commonwealth	8 Aug 2002	AustLII		612
R (on the application of Anufrijeva) v Secretary of State for the Home Department	[2002] EWCA Civ 399; [2002] All ER (D) 365; [2002] 1 WLR 2287	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	22 Mar 2002	BAILII		15
Chaudhri v Commissioner of Taxation	[2001] FCA 554; 109 FCR 416; (2001) 47 ATR 126	Federal Court of Australia	Australia - Commonwealth	15 May 2001	AustLII		29
Customs and Excise Commissioners v Bedrow Group PLC	[1999] 2 All ER 1; [1999] 1 WLR 408; [2000] BVC 2207		United Kingdom	circa 2000	BAILII		51
PMT Partners Pty Ltd (in liq) v Australian National Parks and Wildlife Service	[1995] HCA 36; (1995) 184 CLR 301; (1995) 131 ALR 377; (1995) 69 ALJR 829	High Court of Australia	Australia - Commonwealth	11 Oct 1995	AustLII		316
Commissioner of Taxation v B & G Plant Hire Pty Ltd	[1994] FCA 1257; (1994) 52 FCR 257; (1994) 123 ALR 699; (1994) 14 ACSR 283; (1994) 12 ACLC 793; 29 ATR 58	Federal Court of Australia	Australia - Commonwealth	12 Aug 1994	AustLII		12
Diethelm Manufacturing Pty Ltd v Commissioner of Taxation	[1993] FCA 437; (1993) 44 FCR 450; (1993) 116 ALR 420; (1993) 26 ATR 465	Federal Court of Australia	Australia - Commonwealth	6 Sep 1993	AustLII		83
O ’ Grady v Northern Queensland Co Ltd	[1990] HCA 16; (1990) 169 CLR 356; (1990) 92 ALR 213; 64 ALJR 283; (1990) 19 ALD 743	High Court of Australia	Australia - Commonwealth	12 Apr 1990	AustLII		306
Deputy Commissioner of Taxation v Stewart	[1984] HCA 11; (1984) 154 CLR 385; (1984) 52 ALR 253; (1984) 58 ALJR 191; (1984) 15 ATR 387	High Court of Australia	Australia - Commonwealth	15 Mar 1984	AustLII		74
Australian Softwood Forests Pty Ltd v Attorney-General (NSW)	[1981] HCA 49; (1981) 148 CLR 121; (1981) 36 ALR 257; 6 ACLR 45; 55 ALJR 659	High Court of Australia	Australia - Commonwealth	18 Sep 1981	AustLII		212
Burton v Honan	[1952] HCA 30; (1952) 86 CLR 169; [1952] ALR 553	High Court of Australia	Australia - Commonwealth	23 Jun 1952	AustLII		136
(1937) 56 CLR 605	(1937) 56 CLR 605		Australia - Commonwealth	circa 1937	Legal Online / Westlaw		157