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The AAT has held that the taxpayer, a lottery syndicate organiser or operator, was liable to GST on the full amount of the weekly fee that it charged its members, and not merely on the portion of the weekly fee that was referable to an "administration fee". The AAT rejected the taxpayer's argument that it was acting as an agent in purchasing lottery tickets on behalf of its members, holding that it was making gambling supplies to its members by undertaking its own lottery, using the results of Golden Casket lotteries as a reference point.

However, the AAT held that penalties imposed on the taxpayer for shortfall amounts that resulted from "intentional disregard" (75% of the shortfall amount) should be set aside and replaced with penalties that resulted from "recklessness" (50% of the shortfall amount). Further, the AAT held that penalties imposed for the first year of the operation of the GST should be remitted in full, but that there should be no other remission: TSC 2000 Pty Ltd and FCT [2007] AATA 1629 (AAT, Hack SC DP, 3 August 2007).

For a copy of the decision, go here

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