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 ID | 17425 |
| Article Category | Article |
| Authors | |
| Author | Delany, Tom |
| Journal Title | Tax Specialist |
| Journal Citation | 13 (5), pp. 255-261 |
| Number of Pages | 7 |
| Year | 2010 |
| Place of Publication | Sydney, Australia |
| ISSN | 1329-1203 |
| 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. |
| Keywords | goods and services tax; Gourley principle; compensation payments; out of court settlements; court orders; taxable supply; consideration; GST liability |
| ANZSRC Field of Research 2020 | 500105. Legal ethics |
| 480410. Legal theory, jurisprudence and legal interpretation | |
| 480106. Taxation law | |
| Public Notes | Files associated with this item cannot be displayed due to copyright restrictions. |
| Byline Affiliations | School of Law |
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https://research.usq.edu.au/item/q01yw/goods-and-services-tax-the-gourley-principle-applies
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