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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 CTA
Deborah Jenkins, CTA, is Deputy Commissioner, Small Business at the Australian Taxation Office. 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. She started her tax career as a graduate in New Zealand’s Inland Revenue, working in transfer pricing. - Current at 07 March 2019
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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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