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The ATO has issued a Decision Impact Statement in relation to the Full Federal Court decision in SAGA Holidays Limited v FCT [2006] FCAFC 191: see 2007 TAXVINE No 1 (9) (19 January 2007). The Statement states:

"The decision of the Court is consistent with the Commissioner's view as set out in Goods and Services Tax Determination GSTD 2004/3: Is a supply of rights to accommodation a supply of real property for the purposes of the A New Tax System (Goods and Services Tax) Act 1999?

The GST treatment endorsed by the Court has since been confirmed by the Tax Laws Amendment Act (2005 Measures No 1) Act 2005 which amended s 9-25 in relation to supplies made from 1 October 2005."

For a copy of the Decision Impact Statement (DIS NSD 657 of 2006), go here

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