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Commencing or terminating an activity - a critical GST analysis

Published on 01 Apr 04 by "THE TAX SPECIALIST" JOURNAL ARTICLE

Carrying on an enterprise has a vastly different meaning for GST than it has for income tax, yet to date has received almost no attention. This article seeks to fill the gap.

Author profile:

Peter HILL
Peter Hill is Managing Writer of Thomson ATP and General Editor of Australian Tax Review. He has over 20 years experience in tax, combining years spent in the ATO and consulting in the Big 4 environment with tax publishing since 1997. He has been presenting the Technical Update session of the NSW Breakfast Club series since 1998.
Current at June 2004
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