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GST-Free going concerns presentation

Member Price: Free
Non Member Price: $15.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 25 Nov 10 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers:
GST basics

  • going concern basics
  • benefits and risks of utilising the going concern concession
  • going concern requirements
    • supply of an enterprise
    • supplier supplies
    • all things necessary for continued operation
    • carrying on enterprise until day of supply
    • agreement in writing
  • proposed reverse charge mechanism.

Author profile

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
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Individual sessions

GST-Free going concerns

Author(s):  Bastian Gasser

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