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?
- isolated transactions.
Katherine Chmielewski FTIA is an 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. Katherine is a regular presenter for the Taxation Institute.
Current at 10 February 2009 Current at 14 May 2009
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