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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 Deputy Commissioner, Small Business at the ATO. Deborah also has responsibility for management of the Goods and Service Tax (GST) product for the ATO. As part of Deborah’s role, she has overall responsibility for the small business experience, as well as engaging with, educating, assisting and guiding taxpayers through contemporary products and tailored services. She and her team work in partnership with tax practitioners, business, industry bodies and other organisations to create an environment that supports small business through reducing complexity and increasing the adoption of digital technology. Deborah has national responsibility on behalf of the Commissioner of Taxation for the ATO’s administration of the GST and the relationship with the States and Territories in accordance with the obligations under the Intergovernmental Agreement between Commonwealth government and the State and Territory governments. Approximately 1400 staff across the ATO deal directly with GST including providing client advice, technical advice and delivering compliance programs across all client segments. Deborah was formerly Assistant Commissioner, Indirect Tax looking after interpretative assistance (rulings, advice and guidance) and GST financial services risk. Prior to joining the ATO, Deborah was a partner at an advisory firm where she advised domestic and international clients across all industries on GST related matters. - Current at 30 September 2019
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Lachlan Wolfers CTA
Lachlan is the Global Head of Indirect Tax for KPMG, as well as leading the Indirect Tax and Tax Technology practices for KPMG China. As part of his role in KPMG China, Lachlan led KPMG China’s efforts in relation to the VAT reform pilot program in China, including providing advice to various Government agencies in relation to several key aspects of the VAT reforms, including the application of VAT to financial services, insurance, construction and real estate, transfers of a business, as well as other reforms relating to the introduction of Advance Rulings in China. Previously he was a partner of KPMG Australia for over 11 years as the head of Indirect Tax in Sydney, and the National head of Tax Controversy services for KPMG Tax Lawyers Pty Ltd. Lachlan is also formerly a Director of the Tax Institute. - Current at 30 September 2019
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This was presented at National GST Intensive: 007 Shaken not stirred .

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

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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