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Enterprise – Practical GST issues presentation

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 presentation covers:

  • is an enterprise actually being carried on?
  • GST registered entity but is the transaction part of the enterprise?
  • isolated transactions.

Author profile:

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

 

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

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