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Qantas Airways Ltd v Commissioner of Taxation   flag  6

[2011] FCAFC 113; (2011) 195 FCR 260; (2011) 81 ATR 816
Federal Court of Australia
Australia - Commonwealth
1st September, 2011

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
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
Nettexmedia com Ltd v Revenue & Customs [2013] UKFTT 50 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Jan 2013 BAILII flag
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

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author †  Jurisdiction Date Full Text Citation Index
"GST payable on a missed flight" [2013] NSWBarAssocNews 6 Edwards, Lachlan Australia circa 2013 AustLII flag
"The Law of contracts, trusts and corporations as criteria of tax liability" (2014) 37 Melbourne University Law Review 834 Gummow, William Australia circa 2014 AustLII flag
"No flight, no supply - Qantas Airways Ltd v Commissioner of Taxation" [2011] RevenueLawJl 4 Zornada, Kirsten Australia circa 2011 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s44
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
Federal Court Rules 2011 (Cth) s39.32

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Westley Nominees Pty Ltd v Coles Supermarkets Australia Pty Ltd [2006] FCAFC 115; (2006) 152 FCR 461; 232 ALR 38; (2006) 62 ATR 682 Federal Court of Australia Australia - Commonwealth 10 Jul 2006 AustLII flag 41
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 flag 29
Nettexmedia com Ltd v Revenue & Customs [2013] UKFTT 50 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Jan 2013 BAILII flag
"The Law of contracts, trusts and corporations as criteria of tax liability" (2014) 37 Melbourne University Law Review 834 Gummow, William Australia circa 2014 AustLII flag
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
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 Reliance Carpet Co Pty Ltd [2008] HCA 22; (2008) 236 CLR 342; (2008) 246 ALR 448; (2008) 2008 ATC 20-028; (2008) 68 ATR 158; (2008) 82 ALJR 968 High Court of Australia Australia - Commonwealth 22 May 2008 AustLII flag 84
MacRobertson Miller Airline Services v Commissioner of State Taxation (WA) [1975] HCA 55; (1975) 133 CLR 125; 8 ALR 131; 50 ALJR 348; 5 ATR 696 High Court of Australia Australia - Commonwealth 10 Dec 1975 AustLII flag 90
"No flight, no supply - Qantas Airways Ltd v Commissioner of Taxation" [2011] RevenueLawJl 4 Zornada, Kirsten Australia circa 2011 AustLII flag

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