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Individual Podcasts

GST Registration, the Meaning of Enterprise and the Mum and Dad Developer

For small property developers, the question of whether they need to be registered for GST can have a significant impact on the profitability of a development. This session considers when GST registration is required, including a deep dive into the meaning of ‘enterprise’ which is

Date/Time

About the Podcast

For small property developers, the question of whether they need to be registered for GST can have a significant impact on the profitability of a development. This session considers when GST registration is required, including a deep dive into the meaning of ‘enterprise’ which is so central to the GST Act.

Featuring: Andrew Sommer, Clayton Utz, Sydney

[33.32 minutes] [0.55 CPD hours]

Presented By

Andrew Sommer
Partner, Clayton Utz Sydney, NSW

Andrew Sommer is the National Practice Group Leader for our Taxation group and is an experienced tax lawyers who advises on a wide variety of indirect tax matters including GST, income tax, fringe benefits tax, land tax and pay roll tax.

Andrew has extensive experience in the GST aspects of financing structures (including securitisations), major projects, property transactions and the whole range of commercial transactions and is experience in the conduct and management of disputes with revenue authorities and litigation at all levels, including proceeding before the High Court. Andrew has also been responsible for various submissions lodged with the Australian Taxation Office and Commonwealth Treasury on behalf of clients and industry groups.

Andrew regularly presents on GST and indirect tax issues at tax specialist conferences. Andrew is a member of the Australian Taxation Office’s indirect Tax Rulings Panel and a member of the ATO’s GST Stewardship Group.

CPD Information

0.01 CPD Hours

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