GST and going concern exemption paper

Andrew Sommer CTA

Andrew Sommer, CTA is an expert in indirect taxation, with a particular specialty in complex GST issues. He is called upon to advise on all aspects of the GST for any major projects or transaction. He advises clients on financial structuring (including securitisation), property dealings and commercial transactions. Andrew has extensive experience in conducting and managing disputes with revenue authorities. Although Andrew's practice is primarily focused on GST, he has also worked in a range of other taxation areas including income tax, payroll tax, fringe benefits tax and R&D tax incentives. Before joining Clayton Utz, Andrew worked at a major accounting firm. Andrew has taught post graduate courses in taxation for both the University of New South Wales and Sydney University. Andrew is a member of the Academic Board of the Tax Institute's education program and a member of the ATO’s Public Advice and Guidance Panel. - Current at 19 September 2025