In International VAT Monitor 2007/1, Anton Joseph wrote an article on the GST aspects of deposits. Since then, the situation has drastically changed, both in Australia and in the European Union because the recent conclusions of both the Australian Federal Court in Reliance Carpet and of the European Court of Justice (ECJ) in Société thermale d'Eugénie-les-Bains were opposite to the conclusions of the Australian Administrative Appeals Tribunal and the Advocate General of the ECJ, respectively. In this article, the author describes the current state of affairs in Australia.