Transfer Of A Business As A Going Concern (Australia)

��˾��ҹ��

Home / Tolley's EU and Global VAT /1 Australia /Special schemes (Australia) / Transfer of a business as a going concern (Australia)

Commentary

1 Australia

The sale of a business as a going concern is treated as a GST-free supply in Australia if all of the following conditions are met:

��
•�� The purchaser and

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

Simplified invoices (Italy)

Margin scheme: second-hand goods, works of art, collectors' items and antiques (Malta)

Tour operators margin scheme (Romania)

Accounting records (Austria)

Margin schemes: second-hand goods, global accounting, and auctioneers (Cyprus)

��˾��ҹ��

Transfer of a business as a going concern (Australia)

1 Australia

Simplified invoices (Italy)

Margin scheme: second-hand goods, works of art, collectors' items and antiques (Malta)

Tour operators margin scheme (Romania)

Accounting records (Austria)

Margin schemes: second-hand goods, global accounting, and auctioneers (Cyprus)

Key data (Bulgaria)

Cash accounting (Greece)

Time of supply – tax points (Germany)

Capital goods scheme (France)

Transfer of a business as a going concern (Lithuania)

VAT deregistration (Germany)

VAT deregistration (Cambodia)

Consignment and call-off stock (Croatia)

Split payment scheme (Italy)

Self-billing (Netherlands)

Refunds of VAT to tourists (Saudi Arabia)

Italy - VAT submission guide

Bulgaria - VAT registration guide

Austria - VAT registration guide

Hungary - VAT registration guide

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT

Transfer of a business as a going concern (Australia)

1 Australia

Related documents:

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT