shopping_cart

Your shopping cart is empty

Going, going, gone! - GST and the going concern concession

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes 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.

Published on 30 Aug 01 by VICTORIAN DIVISION, THE TAX INSTITUTE

This seminar paper examines problems that arise from a GST perspective in acquisitions and disposals in general with particular references to what is a going concern for GST purposes.

Author profile

Michael Evans
Michael Evans is in his 47th year of working in the Australian taxation system. His current roles include: • a Senior Fellow of University of Melbourne where he conducts a GST principles subject in the University’s Masters level tax courses; and • a member of the design and examinations panel of the Taxation Institute’s CTA3 panel; • The General Editor of the Australian GST journal. Over recent years, has provided advice and assistance on the design and legislation of indirect taxation systems, for: • The Australian and State Treasuries; • The International Taxation and Investment Centre’s missions in Myanmar; and • The Canadian Ministry of Finance - Current at 26 April 2017
Click here to expand/collapse more articles by Michael B EVANS.

 

This was presented at 40TH ANNUAL VICTORIAN STATE CONVENTION .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Tax reform - where are we?

Author(s):  Alice MCCLEARY

Materials from this session:

Capital allowances workshop

Author(s):  M STEWART

Materials from this session:

Debt equity and thin capitalisation

Author(s):  Ian DINNISON

Materials from this session:

Tax and commercial negotiations

Author(s):  Graeme HALPERIN

Materials from this session:

Debt equity

Author(s):  Neil WARD

Materials from this session:

Capital allowances - surviving the transition

Author(s):  Brian PATTERSON

Materials from this session:

Thin capitalisation - inbound and outbound

Author(s):  Damien L LOCKIE

Materials from this session:

Mass marketed schemes

Author(s):  Jennifer BATROUNEY

Materials from this session:

Investment rules applying to superannuation funds

Author(s):  Noelle KELLEHER

Materials from this session:

Business and investment structures

Author(s):  Peter RILEY

Materials from this session:

Top 10 GST issues

Author(s):  Errol LA GRANGE

Materials from this session:

Latest tax cases and rulings

Author(s):  Keith JAMES

Materials from this session:

CGT Concessions under the microscope

Author(s):  Rob JEREMIAH

Materials from this session:

Losses - carry forward losses and integrity measures

Author(s):  Stephen CARPENTER

Materials from this session:

Going, going gone! - GST and the going concern concession

Author(s):  Michael B EVANS

Materials from this session:

E-commerce

Author(s):  David SCOTT

Materials from this session:

The rulings system - which one, if any, apply for now?

Author(s):  Michael CLOUGH

Materials from this session:

Further details about this event:

 

Copyright Statement