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Ongoing concern with the going concern GST exemption paper

Published on 01 Feb 07 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • the legislative requirements for the exemption
  • recent developments
  • an examination of when there has been a supply of all things necessary for the continued operation of the enterprise
  • issues relevant to the contractual arrangements between the parties
  • problems which can arise where a sale involves multiple parties.

Author profile

Graeme Cotterill
Photo of author, Graeme COTTERILL Graeme is an Executive Director of Ernst & Young and leads Ernst & Young's Perth stamp duty team. Graeme has worked as a tax lawyer for over 20 years, over 10 of those as Tax Partner of a major national law firm. Graeme has been an active member of The Tax Institute for many decades and is a former WA State Chairman. He has been closely involved with the review and development of stamp duty and other state tax legislation in Western Australia on behalf of the Institute. - Current at 01 January 2014
Click here to expand/collapse more articles by Graeme COTTERILL.

 

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