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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:

Author Photo - Michael Evans CTA
Michael Evans CTA
Michael is a Senior Fellow of the University of Melbourne where he conducts GST principles subject in the university’s Masters level tax courses. Michael works as a sole practitioner providing tax design and legislation advice to Governments both inside and outside of Australia. Michael served more than 20 years as a Partner of KPMG specialising in both direct and indirect taxes, retiring from the partnership in December 2009. Prior to his KPMG career he worked with the ATO for 17 years during which time he was part of the legislative design team for the NZ and Australian GST and the Australian imputation reforms of company tax. Current at 10 February 2016 Click here to expand/collapse more articles by Michael B EVANS.
 

This was presented at 40TH ANNUAL VICTORIAN STATE CONVENTION.

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