Published on 30 Aug 01
by VICTORIAN DIVISION, THE TAX INSTITUTE
This seminar paper examines problems that arise from a GST perspective in acquisitions and disposals in general with particular references to what is a going concern for GST purposes.
Michael Evans is in his 47th year of working in the Australian taxation system. His current roles include:
• a Senior Fellow of University of Melbourne where he conducts a GST principles subject in the University’s Masters level tax courses; and
• a member of the design and examinations panel of the Taxation Institute’s CTA3 panel;
• The General Editor of the Australian GST journal.
Over recent years, has provided advice and assistance on the design and legislation of indirect taxation systems, for:
• The Australian and State Treasuries;
• The International Taxation and Investment Centre’s missions in Myanmar; and
• The Canadian Ministry of Finance
- Current at
26 April 2017