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Consideration reconsidered paper

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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
Click here to expand/collapse more articles by Kevin O'ROURKE.

 

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