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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 AM QC
Jennifer is a silk at the Victorian Bar practising in taxation, commercial, administrative, equity, superannuation and charity law. She was appointed a QC in 2000. She is sought after for her clear and concise advice to taxpayers on State tax matters throughout Australia. She sits on the Supreme Court of Victoria Tax List Users Group and regularly appears in State tax litigation cases. Jennifer is a past President of the Australian Bar Association, the Victorian Bar, the Tax Bar Association and Australian Women Lawyers. She has been a member of the Law Council Tax Committee since 1991 and a member of the ATO Public Advice and Guidance Panel since 2016. She was elected to the Victorian Legal Services Board in 2018 and sits on the Victorian Legal Admissions Board committee. She Chairs the Law Council of Australia Charity Law Committee and is a director of the Charity Law Association of Australia and New Zealand. She sits on the Melbourne Law School Advisory Council and Tax Masters Advisory Board. She is also a Senior Fellow at the Melbourne Law School teaching tax and charity law in the Melbourne Law Masters. Jennifer was appointed a Member of the Order of Australia in 2020 for significant service to the law, the legal profession and women lawyers. - Current at 09 March 2021
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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:

Further details about this event:

 

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