Edging towards an understanding of an enterprise

Unlike most other taxes, the VAT type of taxes have a great attraction, which means that the legislation must not only ensure that the right categories of persons are caught in the VAT net, but also that others are efficiently excluded from the scope of the tax. To that end, from the commencement of GST in Australia, the Australian Taxation Office has refined its understanding of the concept of an "enterprise", the Australian counterpart to the European notion of "economic activities". In this article, the author presents an overview of the developments in this area.