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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

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

This was presented at 2012 National GST Intensive .

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Joint keynote address

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

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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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