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The High Court (Gummow and Hayne JJ) has granted the Commissioner special leave to appeal from the decision of the Full Federal Court in Qantas Airways Limited v FCT [2011] FCAFC 113.

In its decision, the Full Federal Court held that GST was not payable by Qantas Airways in circumstances where a passenger books and pays for airline travel, but subsequently cancels the booking or does not turn up for the flight and does not receive a refund. Qantas successfully argued that in these circumstances there was no supply, and therefore no taxable supply for GST purposes.

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


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