2013

GST and going concern exemption

Source: Western Australia

Published Date: 13 Mar 2013

 

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This paper covers:

  • what’s in the going concern
  • practical issues – defining the enterprise, determining the “things necessary”, demonstrating the continuation
  • drafting for the supply of a going concern
  • when must the requirements be met? Can you recover from a failure to meet all the requirements?
  • legislative reform – what was sought, what was promised, what is happening?

Individual Session

GST and going concern exemption

Author(s): Andrew Sommer
Materials from this session:

Details

  • Published By: Andrew Sommer
  • Published On:13 Mar 2013
  • Took place at:Perth Convention and Exhibition Centre

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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