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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 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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