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When is the Supply of a Going Concern, GST-Free?

Published on 01 Sep 01 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Section 38-325 of the GST Act provides that a supply of a going concern will be GST-free if the supply is for consideration, the recipient is registered (or required to be registered) for GST, and the supplier and recipient have agreed in writing that the supply is of a going concern.

Author profile:

Leanne HUGHSON
Leanne is a Senior Associate at Hall & Wilcox Lawyers, Melbourne.
Current at August 2005
Click here to expand/collapse more articles by Leanne HUGHSON.
 
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