Published on 18 Mar 03
by VICTORIAN DIVISION, THE TAX INSTITUTE
This seminar paper covers topics including:
- review of sale documentation
- sale of a 'going concern'
- GST rulings
- GST 'de-grouping' issues
- timing of GST liabilities on sale
- stamp duty exemptions
- preferred jurisdictions
- 'land rich' entities.
Garry is a Partner in the Taxation Group of Hall & Wilcox Lawyers, where he is responsible for GST, PAYG, employment, and indirect taxes & stamp duty. Garry has over 45 years taxation experience, including employment in the State Taxation Office which culminated in his appointment as Commissioner of State Taxation in 1979 - a position held until early 1992. Since then, Garry has also worked in Director roles with Ernst & Young prior to his move to Hall & Wilcox in 1996.
Current at 9 June 2005 Current at 19 November 2004
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