Published on 17 Sep 12
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
The going concern provision, do I just insert it in the contract?
- going concern compliance, what is required to be transferred?
- issues where property/equipment/intellectual property held in separate entities
- non-arm’s length transactions
- GST groups
- interaction with stamp duty.
Matthew Nicholls is an Executive Director with EY’S Adelaide Tax Practice and specialises in Indirect Tax matters. Matthew has over 24 years’ experience in working with tax. He spent 14 years working in the ATO and was involved with establishing the GST presence in the Adelaide office. Matthew has worked for EY for over 10 years and specialises in providing technical advice, assisting with compliance issues and with the implementation and use of data analytics for clients. Matthew co-chaired The Tax Institute’s National GST Subcommittee for 3 years until 2015, is the chair of the SA Technical Committee and sits on the ATO’s GST Advisory Group.
- Current at
10 February 2016