The term "enterprise" is defined widely in order to ensure that GST has a broad base, but the flipside is to allow (too?) many entities to have access to input tax credits. Should "Mango Citrine" be allowed to gnaw away at the foundations of the GST system? This paper considers the following issues:
- over 10 decisions dealing with enterprise with a particular focus on the Swansea Services case
- what enterprise presently means for GST purposes
- the relevance of income tax principles.