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Published on 03 Jul 08
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper deals with practical issues and anomalies arising from the application (or not) of the going concern concession. Topics covered include:
what are "all of the things necessary"?
Division 135 and adjustment headaches
1 or more suppliers to 1 or more recipients
incomplete property developments as a going concern.
Adrian is a Lawyer with Piper Alderman and advises on matters involving federal and state direct and indirect taxes, particularly GST, capital gains tax, payroll tax and stamp duty. He also has experience establishing and advising income tax exempt bodies and funds and deductible gift recipients. Adrian is currently completing a Master of Taxation degree at UNSW. Current at 17 February 2009
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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