Published on 01 Mar 01
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper discusses Business Re-organisation in relation to GST, with a focus on: Vendor and purchaser perspectives on selling/buying shares or assets; Going concern exemption; Obtaining maximum GST credits; Due diligence.
Ian is the Group Operating Partner - Indirect Taxation Services at PricewaterhouseCoopers in Melbourne. Previously, Ian worked as a corporate solicitor for a bank before joining the Melbourne Tax practice in 1984. In 1987 he completed a secondment in the Corporate Taxation Division of Coopers & Lybrand, London and was admitted as a tax partner in 1990. Ian has a broad range of experience in advising with respect to financial instruments, cross border transactions, reorganisations and mergers and acquisitions.
Current at 18 March 2004
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