shopping_cart

Your shopping cart is empty

GST and going concern exemption paper

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?

Author profile:

Andrew SOMMER
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 Current at 06 April 2009 Click here to expand/collapse more articles by Andrew SOMMER.
 

 

This was presented at The 28th National Convention .

Get a 20% discount when you buy all the items from this event.

Individual sessions



















Taxation of financial arrangements

Author(s):  Tony FROST,  Andrew Hirst

Materials from this session:



Australian Taxation Office investigations - Recent issues

Author(s):  Michael CLOUGH,  Andrew CURRIE

Materials from this session:

Powers of Attorney

Author(s):  Susan Fielding

Materials from this session:

Tax issues on intergenerational change

Author(s):  Peter BOBBIN

Materials from this session:

Equity, simplicity, certainty and individualised justice – in the one sentence?

Author(s):  Michelle GORDON

Materials from this session:

Part IVA reform

Author(s):  AH (Tony) SLATER

Materials from this session:

Further details about this event:

 

Copyright Statement
click to expand/collapse