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Consideration reconsidered paper


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 tax partner at Deloitte based in Sydney. He has over 30 years of taxation experience, advises 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 Co-Chair of the ATO’s GST Advisory Group, Chair of the Indirect Tax Committee for Chartered Accountants Australia and New Zealand, and is a member of the Taxation Committee of the Law Council of Australia. Kevin holds Master of Laws and Bachelor of Arts degrees from the University of Queensland. Current at 21 October 2016 Click here to expand/collapse more articles by Kevin O'ROURKE.

This was presented at 2012 National GST Intensive.

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Individual sessions

Joint keynote address

Author(s):  James O'HALLORAN,  Robert OLDING

Materials from this session:

GST issues and wealth management

Author(s):  Bill PACKWOOD,  Amelia O'Rourke

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GST ruling system in practice

Author(s):  Mark L ROBERTSON

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