Become a Member
Membership
Education
Events
Resources
Tax Knowledge Exchange
About us
Contact us
  GST 2012

Consideration reconsidered

Source: National

Published Date: 6 Sep 2012

 

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.

Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Subscribe Now

Already a Subscriber? Login now

Author(s)

Individual Session

Consideration reconsidered

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

Download

Details

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

The material is copyright. Apart any fair dealing for the purpose 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.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

Tags

GST 2012

Share this page