News Archive

State "social" activities an enterprise

Madgwicks Tax Partner Michael Norbury and Vanessa Ritzinger, Lawyer, were published in the Taxation of Australia Journal.

In Vol.44 No.8, March 2010, the article entitled 'State "social" activities an enterprise' examines a case where the Secretary to the Department of Transport (Victoria) v Commissioner of Taxation considers the ability of a state government department, in this case the Victorian Department of Transport (Taxpayer), to claim input tax credits in respect of a subsidy paid either to or on behalf of members of the community, who purchase and consume services provided by third parties, which services are themselves subject to the payment of GST.

To view the article please click here - State "social" activities an enterprise