Georkas v Stephen Streeting and anor (No 2) [2007] NSWIRComm 220

Georkas v Stephen Streeting and anor (No 2) [2007] NSWIRComm 220

GST was not payable on the four months award of compensation because the applicant provided no supply of services to the respondents during that four month period; in light of the respondents' failure to respond to the applicant's solicitors, they should pay the applicant's costs of the motion.

Jurisdiction
Australia
Judgment Date
20 August 2007
Procedural Posture
Application Under S 106 of the Industrial Relations Act 1996 / Judgment on Notice of Motion
Outcome
GST was held not payable on the four months award of compensation. The respondents are jointly and severely liable to pay the applicant $17,050, including GST payable on $3,850, with the applicant remaining entitled to interest and costs under the earlier judgment and to the costs of this motion.
Legal Topics
['s 106 Proceedings' 'gst on Compensation Awarded' 'supply of Services' 'costs of Motion']
['industrial Relations' 'taxation' 'costs'] ['s 106 Proceedings' 'gst on Compensation Awarded' 'supply of Services' 'costs of Motion']

Case Brief

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Procedural Posture

Application Under S 106 of the Industrial Relations Act 1996 / Judgment on Notice of Motion

Legal Issues

  1. 1 ["Whether GST was payable on moneys ordered to be paid as four months compensation for termination of the applicant's services." "Whether the respondents should pay the applicant's costs of the notice of motion."]

Ratio Decidendi

GST was not payable on the four months award of compensation because the applicant provided no supply of services to the respondents during that four month period; in light of the respondents' failure to respond to the applicant's solicitors, they should pay the applicant's costs of the motion.

Court Disposition

GST was held not payable on the four months award of compensation. The respondents are jointly and severely liable to pay the applicant $17,050, including GST payable on $3,850, with the applicant remaining entitled to interest and costs under the earlier judgment and to the costs of this motion.

Orders

  • ['GST is not payable on the four months award of compensation.' 'The respondents are jointly and severely liable to pay the applicant a sum of $17,050 which includes GST payable on an amount of $3,850.' 'The applicant remains entitled to interest on these moneys in accordance with the earlier judgment and to the...