Skip to main content
shopping_cart

Your shopping cart is empty

14 Jan 10 Fare rebate payable by Commonwealth subject to GST - TT-Line

The Full Federal Court (Emmett, Edmonds and Perram JJ) has held that rebates on fares for motorists accompanying their vehicles on the Bass Strait ferry service, which was paid by the Commonwealth to the taxpayer, a Government owned operator of the ferry service, was part of the consideration for the supply of travel services by the taxpayer to the motorists, and therefore subject to GST.

Further, the Court held that the taxpayer was not entitled to the exclusion contained in s 9-15(3)(c) of the GST Act (as a payment made by one government related entity to another government related entity specifically covered by an appropriation under an Australian law): TT-Line Company Pty Ltd v FCT [2009] FCAFC 178 (Full Federal Court; Emmett, Edmonds and Perram JJ; 18 December 2009).

For a copy of the decision, go here

 


Media Release Search
Keywords
Eg. TD 2005/D52 ALL words EXACT phrase WITHOUT words Date range
From To