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