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.
Current at 27 September 2011
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