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

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.

Author profile:

Jennifer BATROUNEY
Jennifer is a Senior Counsel at the Victorian Bar practising in taxation, superannuation, charity and commercial law.
Current at 6 May 2009 Current at 14 May 2009 Click here to expand/collapse more articles by Jennifer BATROUNEY.
 

 

This was presented at 2009 National GST Intensive Conference .

Get a 20% discount when you buy all the items from this event.

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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