14 Dec 06 GST: does MT 2006/1 apply to the meaning of "entity" and "enterprise"? - GSTD 2006/6This final GST Determination was issued on 13 December 2006. It was not previously released in draft form. Its full title is "Goods and services tax: does MT 2006/1 have equal application to the meaning of 'entity' and 'enterprise' for the purposes of the A New Tax System (Goods and Services Tax) Act 1999?" The answer given is Yes.
As a consequence of the withdrawal of Miscellaneous Taxation Ruling MT 2000/1 and the issue of GSTD 2006/6, GSTD 2000/8 (GST: what is an 'enterprise' for the purposes of A New Tax System (Goods and Services Tax) Act 1999? Does MT 2000/1 have equal application to the meaning of 'enterprise' for GST purposes?) has been withdrawn with effect from 13 December 2006.
For a copy of GSTD 2006/6, go here
For a copy of GSTD 2000/8W, go here