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GST and going concern exemption presentation
Published on 13 Mar 13 by NATIONAL DIVISION, THE TAX INSTITUTE
This presentation 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 yourecover from a failure to meet all the requirements???
- legislative reform – what was sought, what waspromised, what is happening?
Author profile
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
This was presented at The 28th National Convention .
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