Private ruling: GST and going concern
Date of advice: 13 September 2019
Published: November 2019
Ruling period: 13 September 2019

Ruling: Q1: Is the supply 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.