This article analyses the application of GST to situations involving third party consideration. It discusses the connection between supply and consideration required by the GST Act, critically analyses the Commissioner’s views on the matter and makes a series of suggestions that may assist in the analysis of the issue.
"An Analysis of GST and Third Party Consideration,"
Revenue Law Journal:
1, Article 4.
Available at: http://epublications.bond.edu.au/rlj/vol11/iss1/4