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GSTR 2012/1 - Goods and services tax: loyalty programs

[2012] ATOGSTR GSTR2012/1

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)	s1.1, s2.5, s19.5, s35.5
Corporations Act 2001 (Cth)	s9, s92
Taxation Administration Act 1953 (Cth)	s9, s10
A New Tax System (Goods and Services Tax) Regulations 2019 (Cth)
Treasury Legislation Amendment (Repeal Day) Act 2015 (Cth)
A New Tax System (Goods and Services Tax) Regulations 1999 (Cth)

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Commissioner of Taxation v Luxottica Retail Australia Pty Ltd	[2011] FCAFC 20; [2011] ATC 20-243; (2011) 79 ATR 768; (2011) 191 FCR 561	Federal Court of Australia	Australia - Commonwealth	23 Feb 2011	AustLII		11
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
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
Commissioners for Her Majesty's Revenue and Customs v Total UK Ltd	[2007] EWCA Civ 987	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 Oct 2007	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
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
Re Food Supplier and Commissioner of Taxation	[2007] AATA 1550; (2007) 66 ATR 938	Administrative Appeals Tribunal	Australia	16 Jul 2007	AustLII		6
Royal Bank of Canada v R	[2007] TCC 281	Tax Court of Canada	Canada	circa 2007	CanLII		2
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
Tesco plc v Customs and Excise Commissioners	[2003] EWCA Civ 1367	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	14 Oct 2003	BAILII		17

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