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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

Click here to expand/collapse more articles by Bastian Gasser.
 
Shoba Kanniappan

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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