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  GST 2012

Consideration reconsidered

Source: National

Published Date: 6 Sep 2012

 

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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(s)

Individual Session

Consideration reconsidered

Author(s): Kevin O’Rourke
Materials from this session:

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Details

  • Published By: Kevin O’Rourke
  • Published On:6 Sep 2012
  • Took place at:Hilton Sydney

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