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Saga Holidays Ltd v Commissioner of Taxation     29

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
STNK and Commissioner of Taxation	[2021] AATA 3399	Administrative Appeals Tribunal	Australia	17 Sep 2021	AustLII		2
Pty Ltd (In Liq) and FCT	[2019] AATA 5981	Administrative Appeals Tribunal	Australia	20 Dec 2019	AustLII		6
Uber BV v Commissioner of Taxation	[2017] FCA 110; (2017) 247 FCR 462	Federal Court of Australia	Australia - Commonwealth	17 Feb 2017	AustLII		9
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		10
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		21
ATS Pacific Pty Ltd v Commissioner of Taxation	[2013] FCA 341	Federal Court of Australia	Australia - Commonwealth	15 Apr 2013	AustLII		3
Commissioner of Taxation v Qantas Airways Ltd	[2012] HCATrans 132	High Court of Australia	Australia - Commonwealth	5 Jun 2012	AustLII
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
GSTR 2012/6 - Goods and services tax: commercial residential premises	[2012] ATOGSTR GSTR2012/6	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
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
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
GSTR 2012/6 - Goods and services tax: commercial residential premises	[2012] ATOGSTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
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		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		4
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		6
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
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		8
GSTR 2009/3 - Goods and services tax: cancellation fees	[2009] ATOGSTR GSTR2009/3	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
GSTR 2009/3 - Goods and services tax: cancellation fees	[2009] ATOGSTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
GSTR 2008/D4 - Goods and services tax: cancellation fees	[2008] ATODGSTR GSTR2008/D4	Australian Taxation Office	Australia - Commonwealth	29 Oct 2008	AustLII
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
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		12
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		4
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		50
Saga Holidays Ltd v Commissioner of Taxation	[2006] FCA 128	Federal Court of Australia	Australia - Commonwealth	20 Mar 2006	AustLII		2
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
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

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
"The GST treatment of bare trusts"	(2006) 9 Journal of Australian Taxation 36	Stacey, Paul	Australia	circa 2006	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
HP Mercantile Pty Ltd v Commissioner of Taxation	[2005] FCAFC 126; (2005) 143 FCR 553; (2005) 219 ALR 591; (2005) 60 ATR 106	Federal Court of Australia	Australia - Commonwealth	8 Jul 2005	AustLII		144
ACP Publishing Pty Ltd v Commissioner of Taxation	[2005] FCAFC 57; (2005) 142 FCR 533; 219 ALR 307; 59 ATR 98	Federal Court of Australia	Australia - Commonwealth	13 Apr 2005	AustLII		14
Dr Beynon & Partners v Customs and Excise Commissioners	[2004] UKHL 53; [2004] 4 All ER 1091; [2005] 1 WLR 86; [2004] All ER (D) 396; [2004] BTC 5794	House of Lords	United Kingdom	25 Nov 2004	BAILII		57
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		4
American Express International Inc v Commissioner of State Revenue	[2003] VSC 32; 52 ATR 285	Supreme Court of Victoria	Australia - Victoria	25 Feb 2003	AustLII		11
R (on the application of Anufrijeva) v Secretary of State for the Home Department	[2002] EWCA Civ 399; [2002] All ER (D) 365; [2002] 1 WLR 2287	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	22 Mar 2002	BAILII		15
Chaudhri v Commissioner of Taxation	[2001] FCA 554; 109 FCR 416; (2001) 47 ATR 126	Federal Court of Australia	Australia - Commonwealth	15 May 2001	AustLII		29
Card Protection Plan Ltd v Commissioners of Customs and Excise (No 2)	[2001] UKHL 4; [2002] 1 AC 202; [2001] 2 All ER 143; [2001] 1 All ER (Comm) 438; [2001] 2 WLR 329; [2001] STI 151; [2001] BVC 158; [2001] BTC 5083	House of Lords	United Kingdom	31 Jan 2001	BAILII		39
Scott v Davis	[2000] HCA 52; (2000) 204 CLR 333; (2000) 175 ALR 217; (2000) 74 ALJR 1410; [2000] Aust Torts Reports 81-573; (2000) 32 MVR 1	High Court of Australia	Australia - Commonwealth	circa 2000	AustLII		230
CIC Insurance Ltd v Bankstown Football Club Ltd	[1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2	High Court of Australia	Australia - Commonwealth	circa 1997	AustLII		1966
Faaborg-Gelting Linien	[1996] EUECJ C-231/94; [1996] ECR I-2395; [1996] CEC 587; [1996] All ER (EC) 656; [1996] 3 CMLR 535	Court of Justice of the European Communities	Europe	2 May 1996	BAILII		63
Interlego AG v Croner Trading Pty Ltd	[1992] FCA 624; (1992) 39 FCR 348; (1992) 111 ALR 577; (1992) 25 IPR 65; [1993] AIPC 90-956; [1993] ATPR (Digest) 46-098	Federal Court of Australia	Australia - Commonwealth	16 Dec 1992	AustLII		147
Allina Pty Ltd v FCT	[1991] FCA 78; (1991) 28 FCR 203; (1991) 99 ALR 295; 21 ATR 1320	Federal Court of Australia	Australia - Commonwealth	15 Mar 1991	AustLII		96
Customs and Excise Commissioners v Diners Club Ltd	[1989] 2 All ER 385		United Kingdom	circa 1989	LexisNexis		5
Commissioner of Stamp Duties (Qld) v Livingston	[1964] UKPC 2; [1965] AC 694; [1964] 3 All ER 692; [1964] 3 WLR 963	Privy Council	United Kingdom	circa 1964	BAILII		277
Livingston v Commissioner of Stamp Duties (Qld)	[1960] HCA 94; (1960) 107 CLR 411; [1961] ALR 534	High Court of Australia	Australia - Commonwealth	16 Dec 1960	AustLII		127
Radaich v Smith	[1959] HCA 45; (1959) 101 CLR 209; [1959] ALR 1253; 33 ALJR 2014	High Court of Australia	Australia - Commonwealth	7 Sep 1959	AustLII		412
Newcastle City Council v Royal Newcastle Hospital	[1959] AC 248		United Kingdom	circa 1959	LexisNexis / Westlaw		46
International Harvester Co of Australia Pty Ltd v Carrigan's Hazeldene Pastoral Co	[1958] HCA 16; (1958) 100 CLR 644; (1958) 32 ALJR 160	High Court of Australia	Australia - Commonwealth	22 Apr 1958	AustLII		171
Burton v Honan	[1952] HCA 30; (1952) 86 CLR 169; [1952] ALR 553	High Court of Australia	Australia - Commonwealth	23 Jun 1952	AustLII		137
Re Samuel	[1913] UKLawRpAC 17; [1913] AC 514		United Kingdom	11 Apr 1913	CommonLII		29
R v St Pancras Assessment Committee	[1877] UKLawRpKQB 79; 2 QBD 581; 46 LJMC 243; 61 LT 870; 54 JP 324		United Kingdom	20 Jun 1877	CommonLII		50