Delany, Tom (2010) Goods and services tax - the 'Gourley' principle applies. Tax Specialist, 13 (5). pp. 255-261. ISSN 1329-1203
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Official 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.
| Item Type: | Article (Commonwealth Reporting Category C) |
|---|---|
| Additional Information: | Permanent restricted access to published version, due to publisher copyright restrictions. |
| Uncontrolled Keywords: | goods and services tax; Gourley principle; compensation payments; out of court settlements; court orders; taxable supply; consideration; GST liability |
| Fields of Research (FOR2008): | 22 Philosophy and Religious Studies > 2201 Applied Ethics > 220105 Legal Ethics 18 Law and Legal Studies > 1801 Law > 180122 Legal Theory, Jurisprudence and Legal Interpretation 18 Law and Legal Studies > 1801 Law > 180125 Taxation Law |
| Subjects: | UNSPECIFIED |
| Socio-Economic Objective (SEO2008): | B Ecomonic Development > 90 Commercial Services and Tourism > 9001 Financial Services > 900199 Financial Services not elsewhere classified |
| ID Code: | 8975 |
| Deposited By: | |
| Deposited On: | 19 Nov 2010 12:03 |
| Last Modified: | 01 Feb 2012 11:29 |
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