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Q&A: sale of going concerns: GST free? Not as easy as it looks

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.

Author profiles:

Leanne HUGHSON
Leanne is a Senior Associate at Hall & Wilcox Lawyers, Melbourne.
Current at August 2005
Click here to expand/collapse more articles by Leanne HUGHSON.
 
Author Photo - Andrew O'Bryan CTA
Andrew O'Bryan CTA
Andrew is a senior tax partner at Hall & Wilcox Lawyers. He has over 25 years' experience giving expert tax advice to private business and wealthy family groups. He has particular expertise in the tax aspects of succession planning and in managing complex disputes with the Australian Taxation Office. Current at 21 June 2016 Click here to expand/collapse more articles by Andrew O'BRYAN.
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