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GST - Going Concern Issues

Published on 18 Jun 01 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

Topics covered in this powerpoint presentation include:
- Formalities of supplying a going concern
- Practical issues and cases studies from Draft GST Ruling 2001/D2
- Application to property sales
- Provisions for contacts

Author profiles:

David KUHNE
David is a Director of KPMG and specialises in indirect tax advice including GST. He joined KPMG in 1994 following a 17 year career with the ATO. David provides advice to clients in relation to GST risk and has dealt with the ATO in GST risk reviews, sampling and audits. During this time he has been acquainted with many aspects of GST adjustments. David is a highly regarded presenter of technical papers to the accounting and taxation profession.
Current at 23 February 2006
Click here to expand/collapse more articles by David KUHNE.
 
Author Photo - Lachlan Wolfers CTA
Lachlan Wolfers CTA
Lachlan is the leader of KPMG’s Indirect Tax practice in China and a member of KPMG’s Global Indirect Taxes leadership team. He was formerly a director of The Tax Institute, and leader of KPMG’s Indirect Taxes and Tax Controversy practices in Australia prior to his relocation to China in 2011. In his current role, Lachlan is assisting multinational companies transition to VAT in China. He is a frequent presenter and media commentator on VAT issues in China, and is currently advising China’s Ministry of Finance and State Administration of Taxation on several tax reforms, including VAT and Advance Rulings. Current at 27 August 2012 Click here to expand/collapse more articles by Lachlan R WOLFERS.
Individual sessions

GST - Going Concern Issues

Author(s):  David KUHNE,  Lachlan R WOLFERS

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