"Carrying on an enterprise" and the hobby/business boundary.
Publication date: 14 Aug 08
Source: CCH TAX WEEK
Issue: Issue 32 2008
An expansive concept of "business" was adopted in a recent case by the Administrative Appeals Tribunal in deciding that a taxpayer was carrying on an enterprise for the purposes of s 23-10 of the A New Tax System (Goods and Services Tax) Act 1999.
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Dr Mark Burton FTI
Mark is Senior Lecturer, School of Law, University of Canberra.
Current at 17 August 2005
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