1.1.E.129 Entity (for GST purposes)
An entity (for GST purposes) means:
- an individual,
- a body corporate,
- a corporation sole,
- a body politic,
- a partnership,
- an unincorporated association or body of persons,
- a trust, or
- a superannuation fund.
For more information on this topic, refer to the Australian Taxation Office.
Policy reference: SS Guide 4.7.5 A New Tax System (including GST) from 1 July 2000