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GST and buying or selling a business presentation

Member Price: Free
Non Member Price: $15.00

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Published on 05 Sep 13 by NATIONAL DIVISION, THE TAX INSTITUTE

This presentaion includes a detailed look at the GST implications of buying and selling a business, via a share sale or asset sale. It specifically examines:??

  • the choice from a GST perspective – share sale or asset sale??? 
  • the FAT (Div 189)
  • ??GST-free going concerns and Div 135 adjustments??
  • cancelling your GST registration and Div 138 adjustments??
  • assumed liabilities – statutory and contractual?

Author profiles

Bastian Gasser ATI
Photo of author, Bastian Gasser Bastian is a Partner in the Tax team at Minter Ellison in Melbourne, specialising in GST. Bastian has over 20 years’ experience in consulting and advising Australian and foreign corporates, government departments, statutory authorities, charitable entities and superannuation and infrastructure funds on GST law. He is chair of the Tax Institute’s GST technical committee and sits on the GST Stewardship Group. - Current at 19 September 2025
Click here to expand/collapse more articles by Bastian Gasser.
Shoba Kanniappan
Shoba is an Associate at Minter Ellison. - Current at 01 September 2013
Click here to expand/collapse more articles by Shoba Kanniappan.

 

This was presented at 2013 National GST Conference .

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

Individual sessions

Keynote address

Author(s):  Robert OLDING

Materials from this session:

GST and the Ten Commandments

Author(s):  Gordon BRYSLAND

Materials from this session:

Real property, unreal compliance

Author(s):  Andrew HOWE,  Paul Nguyen

Materials from this session:

GST and insolvency: From the cradle to the grave

Author(s):  Peter KONIDARIS,  Jenny Lin,  Raj Srikhanta

Materials from this session:

Financial supplies workshop - Scenarios and suggested answers

Author(s):  Anthony FITZGERALD,  Michelle BENNETT

Materials from this session:

Anti-avoidance and promoter penalty regimes

Author(s):  Andrew DE WIJN

Materials from this session:

Legislative amendments update

Author(s):  Suzanne KNEEN

Materials from this session:

Cases update

Author(s):  Chris SIEVERS

Materials from this session:

GST rulings update

Author(s):  Craig WHATMAN

Materials from this session:

GST and buying and selling a business

Author(s):  Bastian Gasser,  Shoba Kanniappan

Materials from this session:

Corrections and adjustments under the self-assessment regime

Author(s):  Andrew ORME

Materials from this session:

Resolving disputes

Author(s):  Elizabeth GOLI,  Peter Poulos

Materials from this session:

Further details about this event:

 

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