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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 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 26 June 2017
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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