Crown Melbourne Limited v Commissioner of Taxation [2020] FCA 1295

TAXATION – goods and services tax (GST) – appeal under s 14ZZ of the Taxation Administration Act 1953 (Cth) against Commissioner’s GST assessments – casino junket arrangements – whether special rules in Div 126 of the A New Tax System (Goods and Services Tax) Act 1999 (Cth) (GST Act) apply to commission and win/loss rebates payable to or by junket tour operators – whether commission and win/loss rebates are severable from other amounts payable under junket arrangements – contractual arrangements between casinos and junket tour operators considered – application of s 126-10 of the GST Act – commission and win/loss rebates payable to or by junket tour operators constitute part of either consideration for gambling supplies or total monetary prizes

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