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Goods and Services Tax Determination GSTD 2000/8 is withdrawn with effect from today.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 GSTD 2000/8 is being withdrawn as MT 2000/1 has been withdrawn and is replaced with Miscellaneous Taxation Ruling MT 2006/1.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You are here 13 December 2006 Withdrawn  

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).