Commissioner of Taxation v Burswood Nominees Limited as trustee for the Burswood Property Trust

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