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GSTR 2011/D3 - Goods and services tax: loyalty programs

[2011] ATODGSTR GSTR2011/D3

Australian Taxation Office

Australia - Commonwealth

24th August, 2011

Legislation Cited

Legislation Name	Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
Corporations Act 2001 (Cth)	s9, s92, s100, s25
A New Tax System (Goods and Services Tax) Regulations (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioners for Her Majesty's Revenue and Customs v Loyalty Management UK Ltd	[2010] EUECJ C-53/09	Court of Justice of the European Communities	Europe	7 Oct 2010	BAILII		4
Commissioner of Taxation v Secretary to the Dept of Transport (Victoria)	[2010] FCAFC 84; (2010) 188 FCR 167; 76 ATR 306; [2010] ATC 20-196	Federal Court of Australia	Australia - Commonwealth	9 Jul 2010	AustLII		15
Commissioners for Her Majesty's Revenue and Customs v Baxi Group Ltd	[2010] EUECJ C-55-09	Court of Justice of the European Communities	Europe	circa 2010	BAILII		3
Diners Club Pty Ltd v Ansett Australia Ltd	[2008] VSCA 30	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	28 Feb 2008	AustLII		5
Keenhilt Pty Ltd and FCT	[2007] AATA 2095; (2007) 67 ATR 988	Administrative Appeals Tribunal	Australia	21 Dec 2007	AustLII		2
Baxi Group Ltd v Revenue and Customs Commissioners	[2007] EWCA Civ 1378; [2008] BVC 189	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 Dec 2007	BAILII		2
Loyalty Management UK Ltd v The Commissioners to Her Majesty's Revenue and Customs	[2007] EWCA Civ 938	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 Sep 2007	BAILII		4
Re Food Supplier and Commissioner of Taxation	[2007] AATA 1550; (2007) 66 ATR 938	Administrative Appeals Tribunal	Australia	16 Jul 2007	AustLII		6
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
Re Ansett Australia Ltd v Mentha	[2002] FCA 2; (2002) 115 FCR 395; (2002) 188 ALR 186; 40 ACSR 419; 20 ACLC 254	Federal Court of Australia	Australia - Commonwealth	7 Jan 2002	AustLII		15
99 Atr 938	99 ATR 938		Australia	circa 2006	Legal Online / Westlaw		1

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