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Legislation
ATO documents that consider GST Act s 38-325
13 documents
Goods and services tax: GST consequences of the assumption of vendor liabilities by the purchaser of an enterprise
Miscellaneous taxes: application of the income tax and GST laws to immediate transfer farm-out arrangements
Miscellaneous taxes: application of the income tax and GST laws to deferred transfer farm-out arrangements
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 supply of farm land that is also part of a GST-free supply of a going concern
GST and 'supplies made through the enterprise' for the purposes of Division 135
Supplies of things being used in an enterprise that are not necessary for the continued operation of that enterprise, and which do not form part of the 'supply of a going concern'
GST and sale of joint venture interest
GST and sale of commercial premises with a residential premises attached
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
GST and increasing adjustment for the purchase of a block of residential flats with leases intact as a going concern