2013

GST and buying or selling a business

Source: Victoria

Published Date: 5 Sep 2013

 

This presentaion includes a detailed look at the GST implications of buying and selling a business, via a share sale or asset sale. It specifically examines:??

  • the choice from a GST perspective – share sale or asset sale??? 
  • the FAT (Div 189)
  • ??GST-free going concerns and Div 135 adjustments??
  • cancelling your GST registration and Div 138 adjustments??
  • assumed liabilities – statutory and contractual?

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Individual Session

GST and buying and selling a business

Author(s): Shoba Kanniappan , Bastian Gasser

Details

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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