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Goods and services tax – the Gourley principle applies


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.

Author profile:

Thomas Delany CTA
Tom Delany, CTA, Tax Partner Pty Ltd Tom is the principal in Tax Partner Pty Ltd which provides tax training and tax consultancy services to accounting and legal firms. The tax training includes a suite of professional development courses on various tax topics and the tax consultancy services includes a wide range of tax advisory services such as high level tax planning in addition to preparing tax advices, private ruling requests and objections and dealing with a variety of tax related topics. Up to December 2013 Tom held the position of Senior Lecturer in Taxation Law and Practice subjects in the School of Law and Justice at the University of Southern Queensland. Tom regularly presents tax seminars to accountants, lawyers and business owners. Tom has been widely published on taxation issues. 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, Chartered Accountant, Tax Agent and a Chartered Tax Adviser. Current at 09 December 2015 Click here to expand/collapse more articles by Tom DELANY.
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