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Saga Holidays Ltd v Commissioner of Taxation   flag  50

[2006] FCAFC 191; (2006) 156 FCR 256; (2006) 237 ALR 559; (2006) 64 ATR 602
Federal Court of Australia
Australia - Commonwealth
20th December, 2006

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
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 flag 148
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 flag 25
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 flag 25
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 flag 14
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 flag 10
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 flag 8
Uber BV v Commissioner of Taxation [2017] FCA 110; (2017) 247 FCR 462 Federal Court of Australia Australia - Commonwealth 17 Feb 2017 AustLII flag 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 flag 8
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 flag 8
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 flag 7
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 flag 7
Pty Ltd (In Liq) and FCT [2019] AATA 5981 Administrative Appeals Tribunal Australia 20 Dec 2019 AustLII flag 6
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 flag 6
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 flag 6
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 flag 6
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 flag 6
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 flag 6
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 flag 5
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 flag 4
Multiflex Pty Ltd v Commissioner of Taxation [2011] FCA 1112 Federal Court of Australia Australia - Commonwealth 30 Sep 2011 AustLII flag 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 flag 4
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 flag 4
Chobani Pty Ltd and Commissioner of Taxation [2023] AATA 1664 Administrative Appeals Tribunal Australia 16 Jun 2023 AustLII flag 3
Landcom v Commissioner of Taxation [2022] FCA 510 Federal Court of Australia Australia - Commonwealth 9 May 2022 AustLII flag 3
AGR Joint Venture and Commissioner of Taxation [2007] AATA 1870; (2007) 70 ATR 466 Administrative Appeals Tribunal Australia 18 Oct 2007 AustLII flag 3
MBI Properties Pty Ltd v Commissioner of Taxation [2013] FCA 56 Federal Court of Australia Australia - Commonwealth 6 Feb 2013 AustLII flag 2
HNMF and Commissioner of Taxation (Taxation) [2023] AATA 4067 Administrative Appeals Tribunal Australia 30 Nov 2023 AustLII flag 1
Trustee for Australian Style Investments Unit Trust and Commissioner of Taxation [2013] AATA 847 Administrative Appeals Tribunal Australia 29 Nov 2013 AustLII flag 1
Mathieson Family Trust and Commissioner of Taxation [2013] AATA 496 Administrative Appeals Tribunal Australia 15 Jul 2013 AustLII flag 1
CPG Group Pty Ltd and Commissioner of Taxation (Taxation) [2024] AATA 199 Administrative Appeals Tribunal Australia 5 Jan 2024 AustLII flag
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 flag
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 flag
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 flag
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 flag
Trustee for the Whitby Trust and Commissioner of Taxation (Taxation) [2017] AATA 343 Administrative Appeals Tribunal Australia 20 Mar 2017 AustLII flag
GSTR 2012/1 - Goods and services tax: loyalty programs [2012] ATOGSTR 1 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
GSTR 2012/1 - Goods and services tax: loyalty programs [2012] ATOGSTR GSTR2012/1 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
GSTR 2011/D3 - Goods and services tax: loyalty programs [2011] ATODGSTR GSTR2011/D3 Australian Taxation Office Australia - Commonwealth 24 Aug 2011 AustLII flag
SXGX and Commissioner of Taxation [2011] AATA 110 Administrative Appeals Tribunal Australia 18 Feb 2011 AustLII flag
GSTR 2009/3 - Goods and services tax: cancellation fees [2009] ATOGSTR 3 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
GSTR 2009/3 - Goods and services tax: cancellation fees [2009] ATOGSTR GSTR2009/3 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
GSTR 2008/D4 - Goods and services tax: cancellation fees [2008] ATODGSTR GSTR2008/D4 Australian Taxation Office Australia - Commonwealth 29 Oct 2008 AustLII flag
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 flag
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 flag
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 flag
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 flag
GSTR 2007/D3 - Goods and services tax: GST and bare trusts [2007] ATODGSTR GSTR2007/D3 Australian Taxation Office Australia - Commonwealth 14 Nov 2007 AustLII flag
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 flag

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 flag
"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 flag

Legislation Cited

Legislation Name Provision
New Tax System (Goods and Services Tax) Act 1999 (Cth) s2.5, s19.5
Tax Laws Amendment (2005 Measures No 1) Act 2005 (Cth)
Federal Court Rules (Cth)

Cases and Articles Cited

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 flag
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 flag
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 flag
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 flag
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 flag
Trustee for the Whitby Trust and Commissioner of Taxation (Taxation) [2017] AATA 343 Administrative Appeals Tribunal Australia 20 Mar 2017 AustLII flag
GSTR 2012/1 - Goods and services tax: loyalty programs [2012] ATOGSTR 1 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
GSTR 2012/1 - Goods and services tax: loyalty programs [2012] ATOGSTR GSTR2012/1 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
GSTR 2011/D3 - Goods and services tax: loyalty programs [2011] ATODGSTR GSTR2011/D3 Australian Taxation Office Australia - Commonwealth 24 Aug 2011 AustLII flag
SXGX and Commissioner of Taxation [2011] AATA 110 Administrative Appeals Tribunal Australia 18 Feb 2011 AustLII flag
"Managing GST Litigation" (2011) 9 (2) E-Journal of Tax Research 220 Baker, Melanie Australia circa 2011 AustLII flag
GSTR 2009/3 - Goods and services tax: cancellation fees [2009] ATOGSTR 3 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
GSTR 2009/3 - Goods and services tax: cancellation fees [2009] ATOGSTR GSTR2009/3 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
"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 flag
GSTR 2008/D4 - Goods and services tax: cancellation fees [2008] ATODGSTR GSTR2008/D4 Australian Taxation Office Australia - Commonwealth 29 Oct 2008 AustLII flag
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 flag
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 flag
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 flag
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 flag
GSTR 2007/D3 - Goods and services tax: GST and bare trusts [2007] ATODGSTR GSTR2007/D3 Australian Taxation Office Australia - Commonwealth 14 Nov 2007 AustLII flag
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 flag

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