Legislation

GST Act s 38-325(2)

ATO documents that consider GST Act s 38-325(2)

7 documents

ATO ID 2002/237currentATO ID · 2002

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

ATO ID 2002/7currentATO ID · 2002

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

ATO ID 2012/54currentATO ID · 2012

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'

ATO ID 2001/447 (Withdrawn)withdrawnATO ID · 2001

GST and sale of joint venture interest

ATO ID 2002/297 (Withdrawn)withdrawnATO ID · 2002

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

ATO ID 2002/709 (Withdrawn)withdrawnATO ID · 2002

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

ATO ID 2003/1178 (Withdrawn)withdrawnATO ID · 2003

GST and the sale of leased commercial property as a going concern