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GST and buying or selling a business paper

Published on 05 Sep 13 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper includes a detailed look at the GST implications of buying and selling a business, via a share sale or asset sale. It specifically examines:

  • the choice from a GST perspective – share sale or asset sale?
  • the FAT (Div 189)
  • GST-free going concerns and Div 135 adjustments
  • cancelling your GST registration and Div 138 adjustments
  • assumed liabilities – statutory and contractual?

Author profiles

Bastian Gasser ATI
Photo of author, Bastian Gasser Bastian is a Partner in the Tax team at Minter Ellison in Melbourne, specialising in GST. Bastian has over 10 years experience in consulting and advising Australian and foreign corporates, government departments, statutory authorities, charitable entities and superannuation and infrastructure funds on GST law. - Current at 26 July 2013
Click here to expand/collapse more articles by Bastian Gasser.
Shoba Kanniappan
Shoba is an Associate at Minter Ellison. - Current at 22 September 2014
Click here to expand/collapse more articles by Shoba Kanniappan.

 

This was presented at 2013 National GST Conference .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Keynote address

Author(s):  Robert OLDING

Materials from this session:

GST and the Ten Commandments

Author(s):  Gordon BRYSLAND

Materials from this session:


GST and insolvency: From the cradle to the grave

Author(s):  Peter KONIDARIS,  Jenny Lin,  Raj Srikhanta

Materials from this session:




Cases update

Author(s):  Chris SIEVERS

Materials from this session:




Resolving disputes

Author(s):  Elizabeth GOLI,  Peter POULOS

Materials from this session:

Further details about this event:

 

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