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Published on 13 Mar 13
by NATIONAL DIVISION, THE TAX INSTITUTE
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?
Andrew is a Partner at Clayton Utz where he has been for the past 12 years. Andrew specialises in GST, providing advice across
all industry sectors and levels of Government. Andrew has also advised clients in relation to various litigious tax matters, including recent proceedings before the High Court. Andrew lectures in various GST subjects for the University of New South Wales Faculty of Law and is the indirect tax editor of the Australian Journal of Banking and Finance Law and Practice Current at 11 March 2009
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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