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  GST 2013

GST and going concern exemption

Source: Western Australia

Published Date: 13 Mar 2013

 

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This paper covers:

  • what’s in the going concern
  • practical issues – defining the enterprise, determining the “things necessary”, demonstrating the continuation
  • drafting for the supply of a going concern
  • when must the requirements be met? Can you recover from a failure to meet all the requirements?
  • legislative reform – what was sought, what was promised, what is happening?
Author(s)

Individual Session

GST and going concern exemption

Author(s): Andrew Sommer CTA
Materials from this session:

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Details

  • Published By: Andrew Sommer CTA
  • Published On:13 Mar 2013
  • Took place at:Perth Convention and Exhibition Centre

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