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The AAT has upheld the taxpayer's appeal against the Commissioner's objection decisions in respect of assessments of GST on the sale of spectacles. The spectacles comprised taxable frames and GST-free prescription lenses. The price of the frames (but not the lenses) was discounted when purchased in conjunction with the supply of prescription lenses, but not otherwise.

The issue for decision was how the discount was to be treated for GST purposes. The AAT agreed with the Commissioner that there was a single supply of "spectacles" to a customer. However, the Commissioner's contention that, for GST purposes, the discount allowed to the customer should be apportioned between the frame and the lenses was rejected by the AAT: Luxottica Retail Australia Pty Limited and FCT [2010] AATA 22 (AAT, Block DP and Frost SM, 15 January 2010).

For a copy of the decision, go here


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