GST 2013

GST and buying or selling a business

Source: Victoria

Published Date: 5 Sep 2013

 

This presentaion includes a detailed look at the GST implications of buying and selling a business, via a share sale or asset sale. It specifically examines:??

  • the choice from a GST perspective – share sale or asset sale??? 
  • the FAT (Div 189)
  • ??GST-free going concerns and Div 135 adjustments??
  • cancelling your GST registration and Div 138 adjustments??
  • assumed liabilities – statutory and contractual?

Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Already a Subscriber? Login now

Individual Session

GST and buying and selling a business

Author(s): Shoba Kanniappan , Bastian Gasser ATI

Details

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

Tags

GST 2013

Share this page