The High Court decision concludes that the key supply for GST purposes is the rights being provided (the right to travel) rather than the underlying goods or services (i.e. the flight).
In the New Zealand context, this may have particular relevance for certain supplies by New Zealand businesses to non-residents.
Taxmail looks at the decision and potential NZ implications.
See further commentary from KPMG Australia:
If you have any questions on the above, please speak to your usual KPMG advisor or contact: