This presentation covers:
- areas of divergence, interaction and correspondence between stamp duty and GST
- a “business tax” - approach to analysis and characterisation
- identification of consideration post Dick Smith
- consequences of statutory and contractual adjustments to purchase price
- is goodwill required for the GST-free supply of a going concern
- transfers of property and payments by direction including transfers involving trustees/custodians
- does consideration relate to the creation or exercise of rights?