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Enterprise issues - traversing the tightrope paper

Published on 25 Oct 07 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

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
Deborah is a Partner in KPMG Sydney’s Indirect Tax group and has been with the firm since May 2000. She brings multinational experience to the practice, having previously worked in New Zealand and the UK. Deborah specialises in advising on GST in relation to financial services including: insurance, funds management and banking. Her clients include a broad range of financial institutions including banks, fund managers, insurers, financiers and other companies primarily in service-based industries.
Current at 7 February 2008
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Lachlan R WOLFERS
Lachlan is a tax partner at KPMG and a director of KPMG Tax Lawyers Pty Ltd. Lachlan is the leader of KPMG's indirect tax practice in Sydney, and in recent years, has developed an extensive tax litigation practice. Lachlan is a National Councillor of the Taxation Institute, and Chair of its Corporate Subcommittee and former Chair of its GST and Indirect Tax Subcommittee. Lachlan has written for a vast range of publications, including on the topics of CGT, GST and income tax, and is a regular media commentator on tax matters.
Current at January 2009
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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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