shopping_cart

Your shopping cart is empty

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
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
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:

 

Copyright Statement
click to expand/collapse