Here's a list of the documents and information we usually need to process a private ruling request or objection about GST registration and whether you are carrying on an enterprise. If you provide supporting information this will reduce the time it takes us to process your request.
If you want to apply for a private ruling about whether you need to register for GST because you are carrying on an enterprise, you need to:
- complete and submit the relevant private ruling application form (for tax professionals or not for tax professionals)
- provide the supporting information listed below.
If you want to lodge an objection about whether you need to register for GST because you are carrying on an enterprise, you need to:
- complete and submit the relevant objection form (for taxpayers or tax professionals)
- provide the supporting information listed below.
Note: Check first whether your question is answered on our website.
See also:
- Registering for GST
- 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
- GSTD 2006/6 Goods and Services Tax: does MT 2006/1 have equal application to the meaning of 'entity' and 'enterprise' for the purposes of the A New Tax System (Goods and Services Tax) Act 1999?
- TR 97/11 Income tax: am I carrying on a business of primary production?
This ruling sets out guidance on whether or not a business of primary production is being carried on, but the indicators discussed are relevant to any business.
Supporting information
Note: If you've previously provided us with any of the information listed below, you don't need to provide it again.
The information we need for a private ruling or objection about GST registration and carrying on an enterprise includes:
- your type of entity, for example individual, partnership, company
- your GST turnover or the type of sales made and the value of those sales
- the frequency of your activities, including whether they are regular and repeated
- copies of business plans or contracts
- whether the activity produces a profit, or there is an expectation of a profit in the future
- the purpose or intent in carrying out the activity
- how the activity is carried out, including the size and scale in terms of commercial value.
Next steps:
- Private ruling application form
- Objection form – for taxpayers
- Objection form – for tax professionals