Transfer Of A Business As A Going Concern (Australia)

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Commentary

1 Australia

The sale of a business as a going concern is

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Option to tax (New Zealand)

Foreign businesses (Saudi Arabia)

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

Appendix 3C: VAT zero rate (Belgium)

Time of supply – tax points (South Africa)

GST on expenditure (Australia)

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Transfer of a business as a going concern (Australia)

1 Australia

Option to tax (New Zealand)

Foreign businesses (Saudi Arabia)

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

Appendix 3C: VAT zero rate (Belgium)

Time of supply – tax points (South Africa)

GST on expenditure (Australia)

Accounting records (Austria)

VAT deregistration (Kenya)

Credit notes and debit notes (Indonesia)

Norway - VAT registration guide

Canada - VAT submission guide

Credit and debit notes (Bulgaria)

Penalties and interest (Estonia)

Flat rate scheme for farmers (Luxembourg)

Romania - VAT submission guide

Chile - VAT submission guide

Credit notes (Belgium)

Estonia - VAT registration guide

Netherlands - VAT registration guide

Belgium - VAT registration guide

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Transfer of a business as a going concern (Australia)

1 Australia

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TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT