Skip to main content
shopping_cart

Your shopping cart is empty

Problems with the going concern concessions paper

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.

Author profile:

Author Photo - Adrian Cartland
Adrian Cartland
Adrian is a taxation and commercial lawyer and specialises in devising novel solutions to complex trust, equity, partnership and contract law issues and transactions. He is experienced in all the State taxes, particularly stamp duty and land tax, and advises across the full range of Federal taxes including income tax, Capital Gains Tax and GST, Superannuation as well as Not-for-Profit tax concessions. Where required, he pursues taxation disputes to higher authorities. Current at 17 December 2014 Click here to expand/collapse more articles by Adrian CARTLAND.
 

This was presented at GST - Practical Issues and New Developments.

Get a 20% discount when you buy all the items from this event.

Individual sessions





Further details about this event:

 

Copyright Statement