Goods and services tax - the 'Gourley' principle applies

Delany, Tom (2010) Goods and services tax - the 'Gourley' principle applies. Tax Specialist, 13 (5). pp. 255-261. ISSN 1329-1203


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.

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Item Type: Article (Commonwealth Reporting Category C)
Refereed: Yes
Item Status: Live Archive
Additional Information: Permanent restricted access to published version, due to publisher copyright restrictions.
Faculty/School / Institute/Centre: Historic - Faculty of Business - School of Law
Date Deposited: 19 Nov 2010 02:03
Last Modified: 03 Jul 2013 00:05
Uncontrolled Keywords: goods and services tax; Gourley principle; compensation payments; out of court settlements; court orders; taxable supply; consideration; GST liability
Fields of Research : 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
Socio-Economic Objective: B Economic Development > 90 Commercial Services and Tourism > 9001 Financial Services > 900199 Financial Services not elsewhere classified

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