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Commissioner of Taxation v Burswood Nominees Limited as trustee for the Burswood Property Trust [2021] FCAFC 151

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TAXATION - goods and services tax - gambling supplies - junkets - agreements between casino and junket tour operators - where commissions and rebates were payable by the casino to the junket tour operator or by the junket tour operator to the casino - where, at the conclusion of the junket, a total amount would be payable by the junket tour operator to the casino or by the casino to the junket tour operator - whether the commissions and rebates, or the total amount payable, were subject to the special rules for gambling supplies in Div 126 of the A New Tax System (Goods and Services Tax) Act 1999 (Cth) or the ordinary GST rules

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