Goods and Services Tax Determination

GSTD 2000/8W

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?

  • Please note that the PDF version is the authorised version of this ruling.
    This document has changed over time. View its history.

FOI status:

may be released

Notice of Withdrawal

Goods and Services Tax Determination GSTD 2000/8 is withdrawn with effect from today.

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 GSTD 2000/8 is being withdrawn as MT 2000/1 has been withdrawn and is replaced with Miscellaneous Taxation Ruling MT 2006/1.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

References

ATO references:
NO 2005/18404

ISSN: 1443-5179

Related Rulings/Determinations:

GSTD 2000/8

GSTD 2000/8W history
  Date: Version: Change:
  2 August 2000 Original ruling  
You are here 13 December 2006 Withdrawn