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GST and going concern exemption presentation

Published on 13 Mar 13 by NATIONAL DIVISION, THE TAX INSTITUTE

This presentation 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 yourecover from a failure to meet all the requirements??? 
  • legislative reform – what was sought, what waspromised, what is happening?

Author profile

Andrew Sommer CTA
Andrew is a specialist in indirect taxation. Andrew started in tax at a major accounting firm over 25 years ago and moved to Clayton Utz in 1998. He was involved in GST implementation and has advised on all aspects of GST, including financial services, property, government and M&A. In addition, Andrew advises on FBT, land tax, payroll tax and transfer pricing matters. He has been involved in a wide range of contentious matters across different taxes and different jurisdictions. Andrew has taught masters courses in GST and has written numerous articles and papers on different aspects of the GST. Academic Qualifications: • Bachelor of Science, University of Sydney • Bachelor of Laws, University of Sydney • Master of Laws, University of Sydney • Solicitor of the Supreme Court of NSW, High Court of Australia Professional Associations & Designations: • Fellow, Taxation Institute of Australia (FTIA) • Chartered Tax Advisor (CTA) - Current at 25 August 2020
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This was presented at The 28th National Convention .

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

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