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.
Leanne is a Senior Associate at Hall & Wilcox Lawyers, Melbourne.
Current at August 2005