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  • 1.1.2 Are the supplies made by a body corporate in connection with an enterprise?

    For source of ATO view, refer to paragraphs 222 to 232 of MT 2006/1 The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian business number.

    Section 9-20 of the GST Act and section 38 of the ABN Act state that an enterprise is:

    'an activity, or series of activities, done: (a) in the form of a business; or (b) in the form of an adventure or concern in the nature of trade: ...' A business is defined in section 195-1 of the GST Act as including ‘any profession, trade, employment, vocation or calling ...'

    The activities of a body corporate would be considered to fall within paragraphs 9-20(1)(a) and/or 9-20(1)(b) of the GST Act.

    The fact that activities of a body corporate are limited to making supplies to its members does not prevent those activities being in the form of a business or in the form of an adventure or concern in the nature of trade (subsection 9-20(3) of the GST Act).

      Last modified: 05 Aug 2016QC 16473