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GST and going concerns - case studies

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Published on 19 Feb 03 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper goes through a number of case studies on going concerns and financial planning, vineyards, professional practices, commercial property (mixed use and multiple parties) and farming land.

Author profile

Paul Ingram CTA
Paul Ingram, CTA is a Senior Legal Counsel at Minter Ellison and practises in all areas of taxation law, but with a particular focus on CGT, business structures, GST and stamp duty. Paul is the Deputy Chair (SA) of the of the Taxation Committee of the Law Council of Australia, as well as a member of The Tax Institute's National Not-for-profit Technical Committee. He previously (and for some years) represented the Institute at RevenueSA's SA State Taxes Liaison Group. - Current at 30 September 2026
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GST and going concerns

Author(s):  Paul INGRAM

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