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Saga Holidays Ltd v Commissioner of Taxation   flag  29

[2005] FCA 1892; (2005) 149 FCR 41; 61 ATR 384
Federal Court of Australia
Australia - Commonwealth
22nd December, 2005

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Saga Holidays Ltd v Commissioner of Taxation [2006] FCAFC 191; (2006) 156 FCR 256; (2006) 237 ALR 559; (2006) 64 ATR 602 Federal Court of Australia Australia - Commonwealth 20 Dec 2006 AustLII flag 50
Ap Group Ltd v FCT [2013] FCAFC 105; (2013) 214 FCR 301; [2013] ATC 20-417; (2013) 92 ATR 629 Federal Court of Australia Australia - Commonwealth 18 Sep 2013 AustLII flag 21
Reliance Carpet Co Pty Ltd v FCT [2007] FCAFC 99; (2007) 160 FCR 433; (2007) 240 ALR 464; 66 ATR 117 Federal Court of Australia Australia - Commonwealth 5 Jul 2007 AustLII flag 12
ATS Pacific Pty Ltd v FCT [2014] FCAFC 33; (2014) 219 FCR 302; (2014) 98 ATR 116 Federal Court of Australia Australia - Commonwealth 27 Mar 2014 AustLII flag 10
Uber BV v Commissioner of Taxation [2017] FCA 110; (2017) 247 FCR 462 Federal Court of Australia Australia - Commonwealth 17 Feb 2017 AustLII flag 9
Meridien Marinas Horizon Shores Pty Ltd v FCT [2009] FCA 1594; 74 ATR 787; [2009] ATC 20-158 Federal Court of Australia Australia - Commonwealth 24 Dec 2009 AustLII flag 8
Pty Ltd (In Liq) and FCT [2019] AATA 5981 Administrative Appeals Tribunal Australia 20 Dec 2019 AustLII flag 6
MTAA Superannuation Fund (R G Casey Building) Property Pty Ltd v Commissioner of Taxation [2011] AATA 769; (2011) 84 ATR 334; [2011] ATC 10-213 Administrative Appeals Tribunal Australia 31 Oct 2011 AustLII flag 6
Qantas Airways Ltd v Commissioner of Taxation [2011] FCAFC 113; (2011) 195 FCR 260; (2011) 81 ATR 816 Federal Court of Australia Australia - Commonwealth 1 Sep 2011 AustLII flag 6
Re National Jet Systems Pty Ltd and Commissioner of Taxation [2011] AATA 766; (2011) 82 ATR 740 Administrative Appeals Tribunal Australia 31 Oct 2011 AustLII flag 4
P & N Beverages Australia Pty Ltd v FCT [2007] NSWSC 338; (2007) 210 FLR 202; (2007) 65 ATR 391 Supreme Court of New South Wales Australia - New South Wales 18 Apr 2007 AustLII flag 4
ATS Pacific Pty Ltd v Commissioner of Taxation [2013] FCA 341 Federal Court of Australia Australia - Commonwealth 15 Apr 2013 AustLII flag 3
STNK and Commissioner of Taxation [2021] AATA 3399 Administrative Appeals Tribunal Australia 17 Sep 2021 AustLII flag 2
Saga Holidays Ltd v Commissioner of Taxation [2006] FCA 128 Federal Court of Australia Australia - Commonwealth 20 Mar 2006 AustLII flag 2
Commissioner of Taxation v Qantas Airways Ltd [2012] HCATrans 132 High Court of Australia Australia - Commonwealth 5 Jun 2012 AustLII flag
GSTR 2012/D2 - Goods and services tax: GST treatment of fees and charges payable on exit by residents of a retirement village operated on a leasehold or licence basis [2012] ATODGSTR GSTR2012/D2 Australian Taxation Office Australia - Commonwealth 29 Feb 2012 AustLII flag
GSTR 2012/6 - Goods and services tax: commercial residential premises [2012] ATOGSTR GSTR2012/6 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
GSTR 2012/4 - Goods and services tax: GST treatment of fees and charges payable on exit by residents of a retirement village operated on a leasehold or licence basis [2012] ATOGSTR GSTR2012/4 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
GSTR 2012/4 - Goods and services tax: GST treatment of fees and charges payable on exit by residents of a retirement village operated on a leasehold or licence basis [2012] ATOGSTR 4 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
GSTR 2012/6 - Goods and services tax: commercial residential premises [2012] ATOGSTR 6 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
GSTR 2011/D2 - Goods and services tax: residential premises and commercial residential premises [2011] ATODGSTR GSTR2011/D2 Australian Taxation Office Australia - Commonwealth 22 Jun 2011 AustLII flag
GSTR 2009/3 - Goods and services tax: cancellation fees [2009] ATOGSTR 3 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
GSTR 2009/3 - Goods and services tax: cancellation fees [2009] ATOGSTR GSTR2009/3 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
GSTR 2008/D4 - Goods and services tax: cancellation fees [2008] ATODGSTR GSTR2008/D4 Australian Taxation Office Australia - Commonwealth 29 Oct 2008 AustLII flag
SMSFR 2008/D3 - Self Managed Superannuation Funds: business real property for the purposes of the Superannuation Industry (Supervision) Act 1993 [2008] ATODSMSFR SMSFR2008/D3 Australian Taxation Office Australia - Commonwealth 30 Apr 2008 AustLII flag
GSTR 2006/2 - Goods and services tax: deposits held as security for the performance of an obligation [2006] ATOGSTR 2 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
GSTR 2006/2 - Goods and services tax: deposits held as security for the performance of an obligation [2006] ATOGSTR GSTR2006/2 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"No flight, no supply - Qantas Airways Ltd v Commissioner of Taxation" [2011] RevenueLawJl 4 Zornada, Kirsten Australia circa 2011 AustLII flag
"The GST treatment of bare trusts" (2006) 9 Journal of Australian Taxation 36 Stacey, Paul Australia circa 2006 AustLII flag

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s2.5, s7.5, s19.5
Federal Court (Cth)
Amending Act (Cth) s1
Amendment (2005 Measures No. 1) Act 2005 (Cth)
Value Added Tax Act 1994

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Customs and Excise Commissioners v Diners Club Ltd [1989] 2 All ER 385 United Kingdom circa 1989 LexisNexis flag 5
Re National Jet Systems Pty Ltd and Commissioner of Taxation [2011] AATA 766; (2011) 82 ATR 740 Administrative Appeals Tribunal Australia 31 Oct 2011 AustLII flag 4
P & N Beverages Australia Pty Ltd v FCT [2007] NSWSC 338; (2007) 210 FLR 202; (2007) 65 ATR 391 Supreme Court of New South Wales Australia - New South Wales 18 Apr 2007 AustLII flag 4
Commissioner of Taxation v The Distribution Group Ltd [2003] FCAFC 182; 130 FCR 517; 53 ATR 448 Federal Court of Australia Australia - Commonwealth 15 Aug 2003 AustLII flag 4
ATS Pacific Pty Ltd v Commissioner of Taxation [2013] FCA 341 Federal Court of Australia Australia - Commonwealth 15 Apr 2013 AustLII flag 3
STNK and Commissioner of Taxation [2021] AATA 3399 Administrative Appeals Tribunal Australia 17 Sep 2021 AustLII flag 2
Saga Holidays Ltd v Commissioner of Taxation [2006] FCA 128 Federal Court of Australia Australia - Commonwealth 20 Mar 2006 AustLII flag 2
Commissioner of Taxation v Qantas Airways Ltd [2012] HCATrans 132 High Court of Australia Australia - Commonwealth 5 Jun 2012 AustLII flag
GSTR 2012/D2 - Goods and services tax: GST treatment of fees and charges payable on exit by residents of a retirement village operated on a leasehold or licence basis [2012] ATODGSTR GSTR2012/D2 Australian Taxation Office Australia - Commonwealth 29 Feb 2012 AustLII flag
GSTR 2012/6 - Goods and services tax: commercial residential premises [2012] ATOGSTR 6 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
GSTR 2012/4 - Goods and services tax: GST treatment of fees and charges payable on exit by residents of a retirement village operated on a leasehold or licence basis [2012] ATOGSTR GSTR2012/4 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
GSTR 2012/6 - Goods and services tax: commercial residential premises [2012] ATOGSTR GSTR2012/6 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
GSTR 2012/4 - Goods and services tax: GST treatment of fees and charges payable on exit by residents of a retirement village operated on a leasehold or licence basis [2012] ATOGSTR 4 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
GSTR 2011/D2 - Goods and services tax: residential premises and commercial residential premises [2011] ATODGSTR GSTR2011/D2 Australian Taxation Office Australia - Commonwealth 22 Jun 2011 AustLII flag
"No flight, no supply - Qantas Airways Ltd v Commissioner of Taxation" [2011] RevenueLawJl 4 Zornada, Kirsten Australia circa 2011 AustLII flag
GSTR 2009/3 - Goods and services tax: cancellation fees [2009] ATOGSTR GSTR2009/3 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
GSTR 2009/3 - Goods and services tax: cancellation fees [2009] ATOGSTR 3 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
GSTR 2008/D4 - Goods and services tax: cancellation fees [2008] ATODGSTR GSTR2008/D4 Australian Taxation Office Australia - Commonwealth 29 Oct 2008 AustLII flag
SMSFR 2008/D3 - Self Managed Superannuation Funds: business real property for the purposes of the Superannuation Industry (Supervision) Act 1993 [2008] ATODSMSFR SMSFR2008/D3 Australian Taxation Office Australia - Commonwealth 30 Apr 2008 AustLII flag
GSTR 2006/2 - Goods and services tax: deposits held as security for the performance of an obligation [2006] ATOGSTR 2 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
GSTR 2006/2 - Goods and services tax: deposits held as security for the performance of an obligation [2006] ATOGSTR GSTR2006/2 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
"The GST treatment of bare trusts" (2006) 9 Journal of Australian Taxation 36 Stacey, Paul Australia circa 2006 AustLII flag

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