Published on 01 Sep 00
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The definition of a "supply" under the GST regime is very broad. When selling a business as a going concern, the sale or supply will be GST free if certain conditions are met. This article address these conditions in a question and answer format.
Andrew O’Bryan FTIA is the Head of Taxation, Superannuation, and Family Business and Wealth
Management Practice Groups at Hall and Wilcox. Andrew provides advice on the application of a wide
range of taxation matters including income tax, FBT, CGT, tax audits, structuring and restructuring of
business and transactions, superannuation, state equivalent tax regimes, retirement planning, business
succession, estate planning, liquidations and reconstructions, and corporatisation and privatisation.
Current at 11 March 2009
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Leanne is a Senior Associate at Hall & Wilcox Lawyers, Melbourne.
Current at August 2005 Current at 19 November 2004
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