2012

Consideration reconsidered

Source: National

Published Date: 6 Sep 2012

 

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There is now a growing body of Australian jurisprudence and ATO publications on the meaning of “consideration” under the GST law. This paper examines:

  • the nexus between supply and consideration (as has arisen in the Qantas litigation)
  • the consideration allocated by the parties (such as with the Luxottica decision)
  • third party consideration (raised in Victorian Department of Transport and TT Line)
  • non-monetary consideration.

Individual Session

Consideration reconsidered

Author(s): Kevin O’Rourke
Materials from this session:

Details

  • Published By: Kevin O’Rourke
  • Published On:6 Sep 2012
  • Took place at:Hilton Sydney

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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