Published on 03 Jul 08
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This presentation 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.