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Going, going, gone! - GST & the going concern concession
Published on 30 Aug 01 by VICTORIAN DIVISION, THE TAX INSTITUTE
This powerpoint presentation 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
David EVANS
Prior to becoming a tax and business consultant, David spent over eight years with Pricewaterhouse Coopers' Taxation Services Employment & Wealth practice in Brisbane. David's core area of expertise is in providing taxation advice to high net worth individuals, business owners and professionals in the areas of business improvement, management, and transactions, as well as advising on matters relating to income tax, CGT, asset protection, superannuation and retirement planning and taxation structuring.Current at 26 February 2004
This was presented at 40TH ANNUAL VICTORIAN STATE CONVENTION .
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Debt equity
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Capital allowances - surviving the transition
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Thin capitalisation - inbound and outbound
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Top 10 GST issues
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Latest tax cases and rulings
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CGT Concessions under the microscope
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Losses - carry forward losses and integrity measures
Author(s): Stephen CARPENTERMaterials from this session:
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Going, going gone! - GST and the going concern concession
Author(s): Michael B EVANSMaterials from this session:
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E-commerce
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The rulings system - which one, if any, apply for now?
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