The litigation related to the special rules for gambling supplies in division 126 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) and, in particular, whether those rules applied to commissions and win/loss rebates (rebates) payable between junket gambling tour operators (junket operator) and the taxpayers in relation to the outcome of junket gambling conducted at their casinos.
Source: Deloitte
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