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Consideration reconsidered paper
Published on 06 Sep 12 by NATIONAL DIVISION, THE TAX INSTITUTE
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.
Author profile
Kevin O'Rourke
Kevin O’Rourke is a GST specialist at O’Rourke Consulting and a former senior partner at both PwC and Deloitte. He has over 35 years of taxation experience in advising major corporate clients on all aspects of GST, and has been frequently named as a leading indirect tax adviser by the International Tax Review. Kevin is a solicitor of the Supreme Court of New South Wales and of the High Court of Australia, and has been involved in numerous litigation matters. He is Chair of the Indirect Tax Committee for Chartered Accountants Australia and New Zealand, and a member of the ATO’s GST Stewardship Group. Kevin holds a Master of Laws and a Bachelor of Arts from the University of Queensland. - Current at 04 November 2020
This was presented at 2012 National GST Intensive .
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Joint keynote address
Author(s): James O'HALLORAN, Robert OLDINGMaterials from this session:
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El Condor Pasa - Is GST change inevitable?
Author(s): Michael B EVANSMaterials from this session:
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GST issues and wealth management
Author(s): Bill PACKWOOD, Amelia O'RourkeMaterials from this session:
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GST and infrastructure projects
Author(s): Tony WINDLE, Patrick LAVERYMaterials from this session:
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Compensation for loss: Settlement arrangements, court orders and warranty claims
Author(s): Geoff MANN, Nika Dharmadasa, Jayr TengMaterials from this session:
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Compensation for loss: GST issues from the insured's perspective
Author(s): Michael FlanderkaMaterials from this session:
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GST case update
Author(s): Cathryn FERRARIS, Cindy ZhangMaterials from this session:
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Managing GST/VAT in the Asian century
Author(s): Lachlan R WOLFERSMaterials from this session:
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Cross border transactions: GST update
Author(s): Denis MCCARTHYMaterials from this session:
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Refunds and the brave new world of section 105-65
Author(s): Michelle BENNETTMaterials from this session:
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Aquisition supplies
Author(s): Andrew SOMMER, Brad MILLERMaterials from this session:
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GST and E-commerce
Author(s): Jeremy GEALE, Alison SharpeMaterials from this session:
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Consideration reconsidered
Author(s): Kevin O'ROURKEMaterials from this session:
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GST and real property
Author(s): Scott McGill, Heydon MILLERMaterials from this session:
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GST ruling system in practice
Author(s): Mark L ROBERTSONMaterials from this session:
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