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 Batrouney, QC, CTA, 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 President of the Australian Bar Association and Immediate Past President of the Victorian Bar and of the Tax Bar Association. 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 the President of Australian Women Lawyers in 2003-2004 and was awarded the Law Institute of Victoria’s “Mentor of the Year” in 2014.
- Current at
12 February 2019