Transfer of a going concern
GST transfers of a going concern—overviewThe sale of a business is in substance the sale of a number of assets bundled together. Generally, GST would be charged on the transfer of each asset according to the rules applicable to that asset, i.e. standard-rate, zero-rate or exempt.However, where a bus...
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Format: | text |
Language: | English |
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Institutional Knowledge at Singapore Management University
2018
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Online Access: | https://ink.library.smu.edu.sg/sol_research/2828 https://ink.library.smu.edu.sg/context/sol_research/article/4786/viewcontent/15._Transfer_of_a_Going_Concern.pdf |
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Institution: | Singapore Management University |
Language: | English |