New Zealand


  • Service: Tax
  • Type: Business and industry issue
  • Date: 3/10/2012

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Peter Scott

Peter Scott

Partner, Tax

+64 9 367 5852


Our tax advisory team has the skills and commitment to help you to be competitive and compliant in all areas of business tax.

Taxmail - GST payable on flight bookings 

Issue 1, October 2012


NZ implications of the Qantas decision in the Australian High Court


The Australian High Court yesterday, by majority decision, overturned a lower court ruling that GST is not payable by Qantas on unclaimed flights (i.e. where the fare is paid but the passenger does not travel).


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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:


Peter Scott
Partner - Tax
Phone: +64 9 367 5852

Darshana Elwela
National Tax Director
Phone: +64 9 367 5940


Taxmail - Comment on topical tax issues from KPMG NZ Tax. 

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