Goods and services tax - the 'Gourley' principle applies

Article


Delany, Tom. 2010. "Goods and services tax - the 'Gourley' principle applies." Tax Specialist. 13 (5), pp. 255-261.
Article Title

Goods and services tax - the 'Gourley' principle applies

ERA Journal ID17425
Article CategoryArticle
Authors
AuthorDelany, Tom
Journal TitleTax Specialist
Journal Citation13 (5), pp. 255-261
Number of Pages7
Year2010
Place of PublicationSydney, Australia
ISSN1329-1203
Web Address (URL)http://www.taxinstitute.com.au/go/publications/the-tax-specialist
Abstract

Business and other compensation payments awarded by courts as a result of litigation generally recognise the impact that taxation will have on the recipient, ensuring that the recipient is no worse off as a result of the incidence of tax (the Gourley Principle). In this paper, Tom Delany initially reviews the operation of the Gourley Principle in general income tax jurisprudence in Australia and then goes on to specifically review the operation of the principle in a goods and services tax context.

Keywordsgoods and services tax; Gourley principle; compensation payments; out of court settlements; court orders; taxable supply; consideration; GST liability
ANZSRC Field of Research 2020500105. Legal ethics
480410. Legal theory, jurisprudence and legal interpretation
480106. Taxation law
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Byline AffiliationsSchool of Law
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