Legislation

GST Act s 394, a Grower who enters into the arrangement described in this Ruling will be carrying on an enterprise for the purposes of subsection 9-20(1) of the A New Tax (Goods and Services Tax) Act 1999 (GST Act) subject to the exclusions listed in subsection 9-20(2)

ATO documents that consider GST Act s 394, a Grower who enters into the arrangement described in this Ruling will be carrying on an enterprise for the purposes of subsection 9-20(1) of the A New Tax (Goods and Services Tax) Act 1999 (GST Act) subject to the exclusions listed in subsection 9-20(2)