Goods and Services Tax Determination
Goods and services tax: what is an 'enterprise' for the purposes of A New Tax System (Goods and Services Tax) Act 1999? Does MT 2000/1 have equal application to the meaning of 'enterprise' for GST purposes?
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FOI status:may be released
Notice of Withdrawal
1. Goods and Services Tax Determination GSTD 2000/8 linked the interpretation of 'enterprise' (and 'entity') as set out in Miscellaneous Taxation Ruling MT 2000/1 (regarding Australian Business Numbers) with the GST application of those terms.
2. GSTD 2000/8 is being withdrawn as MT 2000/1 has been withdrawn and is replaced with Miscellaneous Taxation Ruling MT 2006/1. A new Determination, GSTD 2006/6, has been issued today to link MT 2006/1 with the GST application of those terms.
Commissioner of Taxation
13 December 2006