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Consideration reconsidered presentation

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 presentation 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
Current at 27 September 2011 Click here to expand/collapse more articles by Kevin O'ROURKE.
 

 

This was presented at 2012 National GST Intensive .

Get a 20% discount when you buy all the items from this event.

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

Materials from this session:












GST ruling system in practice

Author(s):  Mark L ROBERTSON

Materials from this session:

Further details about this event:

 

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