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Is the sale of business eligible for the going concern exemption? Seminar paper. June 2016
Author:
Law, Kate ; Geale, Jeremy ; Television Education Network (TEN) ;
Year:
2016
Format:
Seminar Paper
Call No:
F KN 279 L 3
Publisher:
Melbourne, Vic.: Television Education Network (TEN)
Keywords:
Is the sale of business eligible for the going concern exemption? -- The basics -- Elements considered in detail -- All things necessary to carry on the enterprise -- Supplier supplies all things necessary for the continuation of the enterprise -- Carry on the enterprise up until the day of supply -- Registration of the purchaser for GST -- Agreement in writing -- Issues in practice -- Addressing uncertainty and risk -- Drafting considerations -- It is the supply of the enterprise comprised of the going concern which is GST-free, not the individual components -- Be aware of the potential for a Division 135 adjustment for the purchaser -- The purchaser is not going to continue to carry on the business
ISBN/ISSN:
[?]
Item Availability
Item Availability
Result Copy Status Call No Loan Category Date Due
1 1 On Shelf F KN 279 L 3 For Loan Available
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