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Going, going, gone! - GST and the going concern concession

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.

Author profile

Michael Evans CTA
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 18 October 2017
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This was presented at 40TH ANNUAL VICTORIAN STATE CONVENTION .

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