CPD 1.5 hours On Demand Course Online

Special Tax Topics 2024-25 - GST Going Concern exemption

The GST Going Concern exemption is under-appreciated.

$113.64

non-member : $136.36

Description

This topic looks considers some issues about the Going Concern exemption, including:
  • Sale of goodwill
  • Sale of land and buildings used in a business
  • Sale of land and buildings which are leased to 3rd parties

 

On successful completion of this session, participants should be able to:
  • State the difference between the sale of goodwill and the supply of a going concern
  • State the key requirements to obtain the GST Going Concern exemption
  • Apply the Going Concern exemption requirements to the sale of a business
  • Apply the Going Concern exemption requirements to the sale of land & buildings

 

This session forms part of the Special Tax Topics Series. These concise 1.5-hour sessions have been specifically designed for an online platform to ensure training is informative, immersive and even fun.

These sessions will:

  • Ensure you get the critical knowledge you need while minimising your time out of the office.
  • Assist you in providing proactive tax and superannuation advice and identifying tax planning opportunities early
  • Help you avoid any possible traps and pitfalls
  • Give you answers to the questions most relevant to you

Our partnership with Thomson Reuters gives you the most up-to-date information, updated regularly and enhanced by our technical specialists.

Presenter