1.1.E.129 Entity (for GST purposes)

Definition

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

Last reviewed: 1 July 2016