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Consideration reconsidered presentation

Member Price: Free
Non Member Price: $15.00

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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

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 .

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Consideration reconsidered

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