Unexpected Winning GST Strategies When Selling or Buying a Business

Uncover some savvy, advantageous GST strategies for your client if they’re going through a business sale or purchase, or considering one.

In this session, we cover:

• What we are (or aren’t) covering today

  • Non-GST issues that are relevant

  • Underestimating the importance of GST

  • Overestimating the importance of GST

  • Other tax and non-tax issues during mergers & acquisitions (M&A)

• The 4 main stages of M&A activities

• Claiming GST credits for M&A expenditure

  • Breaching the Financial Acquisitions Threshold (FAT)

• Stage 1: Preliminary exploration of possibilities

• Stage 2: Project established, but the form of a future transaction is still under consideration

• Stage 3: Form of transaction is known and progressing to completion

• Stage 4: Integration post-settlement

• Existing and future GST liabilities & input tax credits

• Documenting the transaction

• Post-settlement actions

Date recorded: 20 May 2025