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Published on 03 Sep 09
by NATIONAL DIVISION, THE TAX INSTITUTE
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.
Jennifer is a Senior Counsel at the Victorian
Bar practising in taxation, superannuation, charity and commercial
law. Current at 6 May 2009
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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