New paper on GST and “enterprise” in the context of property subdivision and development

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.

Leave a Reply

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out /  Change )

Google+ photo

You are commenting using your Google+ account. Log Out /  Change )

Twitter picture

You are commenting using your Twitter account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )

w

Connecting to %s