News Archive

A question of fact - what is an 'Enterprise' for GST purposes?

Madgwicks Tax Partner Michael Norbury and Vanessa Ritzinger, Lawyer, were recently published in the Taxation of Australia Journal.
 
In Vol.44 No.4, October 2009, the article entitled 'A question of fact - what is an "Enterprise" for GST purposes?' discusses a case before the Tribunal that provides an important reminder of the factors that must be present for an entity to be carrying on an enterprise for the purposes of GST.