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25 Mar 13 No written agreement that sale was a sale of a going concern - Brookdale

The AAT has held that the taxpayer, as vendor, was liable to GST on the sale of a number of real properties because the taxpayer and the purchaser had not agreed in writing that the sale was a sale of a going concern by the time of the supply, contrary to the assertions of the taxpayer. Further, the AAT held that a notice issued by the Commissioner pursuant to s 105-50 of the GST Act was a valid notice, having been given within 4 years of the GST having become payable.

Brookdale Investments Pty Ltd and FCT [2013] AATA 154 (AAT, Walsh SM, 20 March 2013).


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