Published on 05 Sep 13
by NATIONAL DIVISION, THE TAX INSTITUTE
This presentaion includes a detailed look at the GST implications of buying and selling a business, via a share sale or asset sale. It specifically examines:??
- the choice from a GST perspective – share sale or asset sale???
- the FAT (Div 189)
- ??GST-free going concerns and Div 135 adjustments??
- cancelling your GST registration and Div 138 adjustments??
- assumed liabilities – statutory and contractual?
Current at 03 September 2013
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