Legislation

A New Tax System (Goods and Services Tax) Act 1999 s 38-325

ATO documents that consider A New Tax System (Goods and Services Tax) Act 1999 s 38-325

5 documents

GST and the sale of a going concern where the trading name is not sold but is licensed to the purchaser

GST and supply of commercial premises with an expired lease as a going concern

GST and sale of joint venture interest

GST and supply of a management rights business as a going concern

GST and sale of a block of residential flats with leases intact as a going concern