On 31 March 2012 a paper of mine was presented at a Property Law Conference titled “GST and “Enterprise” in the context of the sub-division and sale of real property”.  The focus of the paper is the ATO’s views on what constitutes an “enterprise” and when an entity is required to “register” for GST, through looking at the ATO’s public rulings and at some recent private rulings published by the ATO.

The paper can be accessed here and under the “My Articles” menu of the site.