The ATO on Fri 9.11.2012, released Decision Impact Statements on:
- FCT v Qantas Airways Limited [2012] HCA 41 – In that case, the High Court (by a 4-1 majority) allowed the Commissioner’s appeal and held that Qantas was liable for GST on purchased airfares where the passenger did not turn up for the flight. In the Decision Impact Statement, the ATO broadly said the High Court’s decision supported its position in various rulings issued. However, it said it will review and update various GST Rulings to take into account the reasoning of the High Court. In addition, the ATO said it will also contact various entities that had lodged notifications of entitlement to refund forms after the Full Federal Court’s decision in the case, and ask whether they still intend to pursue a refund claim notwithstanding the High Court’s decision.
[LTN 218, 9/11]