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  2007

GST: The Going Concern Exemption

Source: Western Australia

Published Date: 1 Feb 2007

 
The supply of a going concern is a GST-free supply provided the legislative requirements are satisfied. Whilst at first blush the exemption may seem straightforward, there are a number of practical difficulties facing parties seeking to obtain the exemption. The issues surrounding obtaining the exemption are complex and practitioners advising parties acquiring or disposing of a business or enterprise should be aware of all the issues.

The aim of this session was to provide practitioners with a thorough review of the going concern exemption.

Ongoing concern with the going concern GST exemption

Author(s): Graeme Cotterill
Materials from this session:

Details

  • Published On:1 Feb 2007
  • Took place at:City West Function Centre, West Perth

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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