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GST essentials for distressed asset sales

Published on 01 Apr 09 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Australia’s faltering economy has seen a rapid rise in distressed asset sales. This is the first major economic downturn since the introduction of the goods and services tax (GST), and given the complexity of the issues involved and potential for personal liability, it is critical that parties including liquidators, receivers, administrators, trustees in bankruptcy and mortgagees in possession correctly identify and comply with their GST obligations. This article considers the main issues that arise and, in particular, significant recent developments.

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Author Photo - Mark WEST
Mark WEST
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Author Photo - David MARSCHKE
David MARSCHKE

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