shopping_cart

Your shopping cart is empty

Consideration reconsidered paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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

Prof Kevin O'Rourke OAM
Kevin O’Rourke OAM is Adjunct Professor, School of Accounting, Auditing and Taxation, UNSW Business School at the University of New South Wales. He is also a Director of O’Rourke Consulting and a former senior partner at both PwC and Deloitte. Kevin has 40 years of taxation experience and advises major corporate clients on all aspects of GST. As a legal practitioner, Kevin has been involved in numerous litigation matters, including Qantas and Travelex in the High Court. He is Chair of the Indirect Tax Committee for Chartered Accountants Australia and New Zealand, and a member of the ATO’s GST Stewardship Group. On Australia Day 2022, Kevin was awarded the Medal of the Order of Australia for service to the law. - Current at 04 August 2023
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:

El Condor Pasa - Is GST change inevitable?

Author(s):  Michael B EVANS

Materials from this session:

GST issues and wealth management

Author(s):  Bill PACKWOOD,  Amelia O'Rourke

Materials from this session:

GST and infrastructure projects

Author(s):  Tony WINDLE,  Patrick LAVERY

Materials from this session:

Compensation for loss: Settlement arrangements, court orders and warranty claims

Author(s):  Geoff MANN,  Nika Dharmadasa,  Jayr Teng

Materials from this session:

Compensation for loss: GST issues from the insured's perspective

Author(s):  Michael Flanderka

Materials from this session:

GST case update

Author(s):  Cathryn FERRARIS,  Cindy Zhang

Materials from this session:

Managing GST/VAT in the Asian century

Author(s):  Lachlan R WOLFERS

Materials from this session:

Cross border transactions: GST update

Author(s):  Denis MCCARTHY

Materials from this session:

Refunds and the brave new world of section 105-65

Author(s):  Michelle BENNETT

Materials from this session:

Aquisition supplies

Author(s):  Andrew SOMMER,  Brad MILLER

Materials from this session:

GST and E-commerce

Author(s):  Jeremy GEALE,  Alison Sharpe

Materials from this session:

Consideration reconsidered

Author(s):  Kevin O'ROURKE

Materials from this session:

GST and real property

Author(s):  Scott McGill,  Heydon MILLER

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