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GST-Free going concerns presentation

Published on 25 Nov 10 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers:
GST basics

  • going concern basics
  • benefits and risks of utilising the going concern concession
  • going concern requirements
    • supply of an enterprise
    • supplier supplies
    • all things necessary for continued operation
    • carrying on enterprise until day of supply
    • agreement in writing
  • proposed reverse charge mechanism.

Author profile:

Bastian Gasser

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Individual sessions

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