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Business and entity sales: GST issues paper

Published on 28 Nov 06 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • GST classification of sale of business
  • supplies qualifying for GST-free treatment as a going concern
  • GST treatment of sale of shares/units in a company/trust
  • timing of supply and impact on entities entering/exiting GST groups
  • availability of input tax credits and application of the Financial Acquisitions Threshold
  • post acquisition issues.

Author profile:

Brad Miller CTA
Brad is a Partner in EY’S Indirect Tax team in Melbourne, advising on a range of indirect taxes including GST. While Brad assists clients in different industries, he focuses on clients in the financial services sector (including superannuation) by providing clear and concise value propositions to clients on very technical aspects of the GST legislation. Brad also assists clients from an indirect tax perspective on due diligence; structuring for acquisitions; divestment, developing and documenting GST apportionment methodologies; and managing ATO audits and disputes. Brad is an active member of a number of indirect tax committees for different industry associations, regularly advocating on behalf of those associations before both the ATO and Treasury. Current at 30 September 2015 Click here to expand/collapse more articles by Brad MILLER.
 

This was presented at Business and Entity Sales Series: GST and Stamp Duty Issues.

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