Commissioner of Taxation v Qantas Airways Ltd
| Jurisdiction | Australia Federal only |
| Judge | Gummow,Hayne,Kiefel,Bell JJ,Heydon J. |
| Judgment Date | 02 October 2012 |
| Neutral Citation | [2012] HCA 41,2012-1002 HCA A |
| Date | 02 October 2012 |
| Court | High Court |
| Docket Number | S47/2012 |
-
- This document is available in original version only for vLex customers
View this document and try vLex for 7 days - TRY VLEX
- This document is available in original version only for vLex customers
6 cases
-
Williams v Toyota Motor Corporation Australia Limited (Initial Trial)
...494 Farah Constructions Pty Ltd v Say-Dee Pty Ltd [2007] HCA 22; (2007) 230 CLR 89 Federal Commissioner of Taxation v Qantas Airways Ltd [2012] HCA 41; (2012) 247 CLR 286 Fisher-Price Rock ‘N Play Sleeper Marketing, Sales Practices and Products Liability Litigation, F Supp 3d (WDNY, 19 Octo......
-
Crown Melbourne Limited v Commissioner of Taxation
...43 CLR 247 Commissioner of State Revenue (Vic) v Lend Lease [2014] HCA 51; 254 CLR 142 Commissioner of Taxation v Qantas Airways Limited [2012] HCA 41; 247 CLR 286 Electricity Generation Corporation v Woodside Energy Ltd [2014] HCA 7; 251 CLR 640 Huntingdale Village Pty Ltd (receivers and m......
-
Commissioner of Taxation v Burswood Nominees Limited as trustee for the Burswood Property Trust
...59 Commissioner of State Revenue (Vic) v Lend Lease [2014] HCA 51; (2014) 254 CLR 142 Commissioner of Taxation v Qantas Airways Limited [2012] HCA 41; (2012) 247 CLR 286 Federal Commissioner of Taxation v Consolidated Media Holdings Ltd [2012] HCA 55; (2012) 250 CLR 503 Placer Development L......
-
Commissioner of Taxation v MBI Properties Pty Ltd
...[2013] HCA 51. 28 Section 40(3) of the Real Property Act 1900 (NSW) and s 118 of the Conveyancing Act 1919 (NSW). 29 (2012) 247 CLR 286; [2012] HCA 41. 30 (2012) 247 CLR 286 at 290 [5], 293–294 31 (2008) 236 CLR 342 at 346 [4]–[5], 347 [12], 356 [41]–[42]; [2008] HCA 22. 32 Division 99. ...
Request a trial to view additional results
2 firm's commentaries
-
BLG Monthly Update: November 2012
...Qantas. The High Court of Australia has reversed that judgment in favour of the taxman: Commissioner of Taxation v Qantas Airways Ltd, [2012] HCA 41. The majority of the court agreed with the tax commissioner that 'supply' includes rights, obligations and services in addition to the propose......
-
GST consequences of the sale of Australian commercial property subject to a lease
...is consistent with the interpretation of GST supplies by the High Court in the recent case of Commission of Taxation v Qantas Airways Ltd [2012] HCA 41 (2 October 2012) (Qantas In a practical sense, the issue impacts on whether rent adjustments in sale contracts should be done on a GST-excl......
1 books & journal articles
-
Leasehold improvements - the VAT implications
...for Her Majesty’s Revenue and Customs.17 14 Value-Added Tax: Supplies made for no consideration, 14 March 2013. 15 At 5.1.1. 16 [2012] HCA 41. 17 [2014] EWCA Civ DES KRUGER • ANNE BARDOPOULOSLeasehold Improvements: The VAT Implications31© SIBER INKIn the Qantas case the question was conside......