Published on 03 Jul 08
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
The concept of an enterprise is fundamental to the operation of the GST system and its importance is sometimes overlooked. This paper covers:
is an enterprise actually being carried on?
GST registered entity but is the transaction part of the enterprise?
Katherine Sarkanen CTA
Katherine is a Senior Associate at Cleland McFarlane Selth providing accounting, taxation and Business Services to a variety of clients operating in a diverse range of industries including manufacturing and retail selling. Her area of expertise is taxation advice and planning for small to medium clients. Current at 28 March 2012
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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