Skip to main content

Your shopping cart is empty

"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.

This item is not available for download from this website. Please contact the Tax Institute library for assistance. Charges will apply.

Author profile:

Click here to view more articles by Mark BURTON.