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Recorded Webinars
Recorded Webinar: GST Free Going Concern: Getting it Right and What to do if it Goes Wrong
The GST free going concern provisions are generally associated with business sales, however the option is also available for some property sales. This session covers the requirements to use the GST free going concern treatment for property, as well as the implications of getting
PRESENTED BY
Loretta Bishop-Spalding
Director, GST
Date/Time
About the Webinar
The GST free going concern provisions are generally associated with business sales, however the option is also available for some property sales. This session covers the requirements to use the GST free going concern treatment for property, as well as the implications of getting it wrong, including:
- The basic requirements
- How the GST free supply of a going concern provisions can apply to property transactions
- What if the business and the business premises are sold under two separate contracts?
- How the provisions can apply to a tenanted commercial building
- The conditions to supply “all of the things necessary for the continued operation of the enterprise” where property involved:
- What conditions are required if the vendor terminates the lease?
- What if a tenancy at will is in place?
- What if a periodic tenancy is in place?
- What to do if the GST free going concern requirements are subsequently found not to have been met:
- When advising the vendor
- When advising the purchaser
- Case studies
Presented By
Loretta Bishop-Spalding
Director, GSTWho Should Attend?
This webinar is suitable for accountants and lawyers advising on GST and property law – Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.
CPD Information
Accountants can claim up to 1 CPD/Training hour. Lawyers can claim up to 1 CPD unit/point – substantive law . This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion.
WA lawyers – Please note that TEN is unable to verify your completion of recorded webinars to the Legal Practice Board of WA. TEN is an accredited provider.
Enquiries/Assistance
If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Lisa Tran on (03) 8601 7709 or email: [email protected]