Private ruling: GST and going concern
Date of advice: 28 February 2022
Published: May 2022
Ruling period: XX Month 20XX to XX Month 20XX

Ruling: Q1: Is the supply of the leasing enterprise a supply of a going concern? | A1: Yes



Reasons for decision: Summary: The Commissioner considered the application of the facts of the case regarding a supply of a going concern and section 38-325 of the GST Act and ruled accordingly.