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Enterprise – Practical GST issues paper

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.

Author profile:

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 Click here to expand/collapse more articles by Katherine CHMIELEWSKI.
 

This was presented at GST - Practical Issues and New Developments.

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