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"Carrying on an enterprise" and the hobby/business boundary.

Publication date: 14 Aug 08 | Source: CCH TAX WEEK

Issue: Issue 32 2008

Pages: pp.1-5

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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Author profile

Dr Mark Burton
Mark is Senior Lecturer, School of Law, University of Canberra. - Current at 17 August 2005
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