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Goods and services tax – the Gourley principle applies

Published on 01 Jun 10 by "THE TAX SPECIALIST" JOURNAL ARTICLE

The GST consequences of a court order or out-of court settlement will depend on a number of matters, including whether a payment made under the order or settlement constitutes consideration for a supply.

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Thomas Delany CTA
Tom Delany, CTA, is the principal of Tax Partner Pty Ltd, which provides tax training, and tax consultancy services to accounting and legal firms including a wide range of tax advisory services such as high-level tax planning in addition to preparing tax advices, private ruling requests and objections on a variety of tax related topics. Tom holds a Master of Taxation from the University of New South Wales, a Bachelor of Business (with Distinction) from the University of Southern Queensland, is a FCPA, FIPA, Chartered Accountant, Tax Agent and a Chartered Tax Adviser. - Current at 12 November 2018
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