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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:

Author Photo - Graeme COTTERILL
Graeme COTTERILL
Graeme Cotterill FTIA is a Tax Partner of the Perth office of Mallesons Stephen Jaques, where he has specialised in tax law and state taxes in particular for over 20 years. Graeme is a former Chairman of the WA Division of the Taxation Institute and a previous member of State and National Technical committees. He has presented numerous papers on State tax issues for the Taxation Institute and other organisations. Graeme was part of a specialist committee that provided consultative feedback to WA State Revenue on the drafting of the WA Duties Act.
Current at 11 July 2008
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