3 Mar 2021
Sports Toto Malaysia Sdn. Bhd (No. Syarikat: 8420-D) 1. ) Ketua Pengarah Kastam 2. ) Tribunal Rayuan Kastam
- Citation
- WA-24-59-10-2019 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- WA-24-59-10-2019 (Mahkamah Tinggi)
Variable B in paragraph 8(1) of the Third Schedule GST Act 2014 requires the prize money to have been paid to an identified successful participant before it can be included as a deductible amount; accrued or rolled‑over jackpot allocations which have not been paid to an identified winner are not includable in variable B. The Tribunal's decision affirming Customs was correct and stands.