Miscellaneous 2008

Enterprise " Practical GST issues

Source: South Australia

Published Date: 3 Jul 2008

 

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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.

Individual Session

Enterprise - Practical GST issues

Author(s): Katherine Chmielewski

Details

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2008

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