14 Feb 12 High Court grants Commissioner special leave in Qantas GST "no shows" case
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  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