Commissioner of Taxation v Burswood Nominees Limited as trustee for the Burswood Property Trust
- Jagot, Moshinsky and Colvin JJ
- Aug 19, 2021
- 1 min read
Appeal from: Crown Melbourne Limited v Commissioner of Taxation [2020] FCA 1295
TAXATION – goods and services tax – gambling supplies – junkets – agreements between casino and junket tour operators – where commissions and rebates were payable by the casino to the junket tour operator or by the junket tour operator to the casino – where, at the conclusion of the junket, a total amount would be payable by the junket tour operator to the casino or by the casino to the junket tour operator – whether the commissions and rebates, or the total amount payable, were subject to the special rules for gambling supplies in Div 126 of the A New Tax System (Goods and Services Tax) Act 1999 (Cth) or the ordinary GST rules
Full decision here
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