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On 1 May 2013, the ATO issued draft Addendum GSTR 2009/3DA entitled "GST: cancellation fees".

This Addendum amends Goods and Services Tax Ruling GSTR 2009/3 to take account of the High Court decision in FCT v Qantas Airways Ltd [2012] HCA 41, which considered the GST treatment of fares received for flights booked but not undertaken by prospective passengers. In that case, the High Court held that the fares were consideration for a taxable supply.

The Addendum also amends GSTR 2009/3 to:

  • make minor amendments to reflect legislative amendments made by Schedule 1 to the Tax Laws Amendment (2010 GST Administration Measures No 3) Act 2010 in respect of the GST treatment of cross-border transport. These amendments apply to supplies and taxable importations made on or after 1 July 2010;
  • update the date of effect clause; and
  • update the references sections of GSTR 2009/3.


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