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Enterprise issues - traversing the tightrope paper


This paper covers:

  • the enterprise / hobby distinction - boats, car racing, horse racing
  • the unsophisticated investor - managed investment scheme products
  • speculative investment activities - property, shares
  • businesses undertaking activities without expectation of profit or gain - SPV arrangers
  • interaction with hypothetical entities - government, non-profits, groups
  • interaction with income tax issues.

Author profiles

Deborah Jenkins CTA
Deborah is a Partner in KPMG Sydney's Indirect Tax Group and has been with the firm since May 2000. Deborah is co-leader of KPMG's ASPAC Indirect Taxes Group. She brings multinational experience to the practice, having previously worked for New Zealand's Inland Revenue Department and a New Zealand law firm, before joining KPMG. Deborah specialises in advising on GST in relation to financial services. - Current at 28 September 2010
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Lachlan Wolfers CTA
Lachlan is the leader of KPMG’s Indirect Tax practice in China and a member of KPMG’s Global Indirect Taxes leadership team. He was formerly a director of The Tax Institute, and leader of KPMG’s Indirect Taxes and Tax Controversy practices in Australia prior to his relocation to China in 2011. In his current role, Lachlan is assisting multinational companies transition to VAT in China. He is a frequent presenter and media commentator on VAT issues in China, and is currently advising China’s Ministry of Finance and State Administration of Taxation on several tax reforms, including VAT and Advance Rulings. - Current at 27 August 2012
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This was presented at National GST Intensive: 007 Shaken not stirred .

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Individual sessions

GST in the courts

Author(s):  The Hon. Justice Ian GZELL

Materials from this session:

Enterprise issues - traversing the tightrope

Author(s):  Deborah Jenkins,  Lachlan R WOLFERS

Materials from this session:

To deem or not to deem

Author(s):  Andrew SOMMER

Materials from this session:

Further details about this event:


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