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Enterprise cases and the light they shed on a GST building block paper


The term "enterprise" is defined widely in order to ensure that GST has a broad base, but the flipside is to allow (too?) many entities to have access to input tax credits. Should "Mango Citrine" be allowed to gnaw away at the foundations of the GST system? This paper considers the following issues:

  • over 10 decisions dealing with enterprise with a particular focus on the Swansea Services case
  • what enterprise presently means for GST purposes
  • the relevance of income tax principles.

Author profile:

Jennifer Batrouney QC QC CTA
Jennifer is a highly respected and sought-after advocate and adviser. She has had extensive experience in appearing before the High Court, the Federal Court and the superior State courts - mainly in revenue matters. Jennifer is President of the Tax Bar Association, and a director of the Law Council of Australia and the Australian Charity Law Association. She is a member of the Executive of the Victorian Bar Council and a member of the Melbourne Law School Advisory Council. Jennifer was a member of the Superannuation Complaints Tribunal in 2001-2003, the President of Australian Women Lawyers in 2003-2004 and was Deputy Chairman of the Board of Barristers' Clerking Services Pty Ltd (List A) from 2004 until 2007. She has sat on the Law Council of Australia's Tax Committee since 1991 and represents the Law Council on the Federal Court Users' Committee. Jennifer is also a consultant to the Federal Treasury in relation to the Tax Issues Entry System and was a member of the Advisory Panel to the Board of Taxation from 2010 to 2013. Current at 11 March 2015 Click here to expand/collapse more articles by Jennifer BATROUNEY.

This was presented at 2009 National GST Intensive Conference.

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Individual sessions

GST cases update

Author(s):  Robert OLDING

Materials from this session:

Enterprise cases and the light they shed on a GST building block

Author(s):  Jennifer BATROUNEY

Materials from this session:

GST and insolvency: A difficult area

Author(s):  Ben KELLY

Materials from this session:

In the action of GST

Author(s):  Lachlan R WOLFERS

Materials from this session:

Current GST issues in financial supplies

Author(s):  Ross STITT,  Andrew BARRAH

Materials from this session:

GST implications of business promotions, loyalty schemes and vouchers

Author(s):  Andrew ORME

Materials from this session:

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