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?
Current at 03 September 2013
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