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16 Feb 1111 GST on fees for late payment referred to Full High Court - American Express

On 11 February 2011, the High Court (French CJ and Heydon J) referred the taxpayer's application for special leave to appeal from the decision of the Full Federal Court (Kenny and Middleton JJ, Dowsett J dissenting) to the Full Court of the High Court.

The Full Federal Court allowed the Commissioner's appeal from the decision of Emmett J, and held that the late payment fees received by the taxpayer from its cardholders were revenue from input taxed financial supplies for GST purposes.

For a copy of the transcript of the High Court special leave application, go here


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