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Inbound tour operator has mixed result in GST court case

Monday, 01 July 2013

An Australian inbound tour operator has had a mixed result in a case decided by the Federal Court.  The Court held that the inbound tour operator's sales to non-resident travel agents consisted of two supplies, only one of which gave rise to GST liability for the inbound tour operator.  However, the Court also held that the Commissioner of Taxation has a discretion to refuse GST refunds sought by the inbound tour operator.  An appeal and a cross-appeal have been lodged and so the matter is not yet fully resolved.  To read the text of the Federal Court's decision, click here.


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