This case note examines the Federal Court decision in Qantas Airways Limited v Commissioner of Taxation, which considered what the ‘taxable supply’ is, if any, in relation to domestic air travel, where the passenger cancels or does not show up for a flight, and does not obtain a refund. The case note examines how, despite a potentially absurd outcome, the decision is sound and, if upheld by the High Court, may catalyse a change in the law.
"No flight, no supply - Qantas Airways Ltd v Commissioner of Taxation,"
Revenue Law Journal:
1, Article 4.
Available at: http://epublications.bond.edu.au/rlj/vol21/iss1/4