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Is there a “Get out of GST jail” card when there is a business property tagging along with selling a going concern? If you have the opportunity to use the GST-free going concern provisions - should you?

In this session, we cover:

An overview of the GST law
- Section 38-325 Supply of a going concern
General matters to consider
- Misinterpretations
- If it’s GST-free, is it actually beneficial?
- The phrase ‘going concern’ in the GST context
- Confusing with other provisions
Into the details of the provision
Case studies
- Scenario 1: Enterprise conducted from a location or from real property
- Scenario 2: Supply of just a property (leasing enterprise)
- Scenario 3: Supply of a property during development
Why would you elect to use the going concern provision?
- Purchaser POV
- Vendor POV

Download resources below.

Date recorded: 25 March 2025

31:T493,

In this session, we cover:

An overview of the GST law
- Section 38-325 Supply of a going concern
General matters to consider
- Misinterpretations

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