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milkzhan 发表于 2015-10-21 18:56 
好像是这样, 但是租金至少要按个人所得税交吧,那就不用按gst交了吧。如果几个月后租约到期不再续(房主拿 ...
感觉你说的租金的gst跟买卖的gst是两回事。
只要这个business在买卖那天还在继续,就还是going-concern。不管几个月以后怎样。
https://www.ato.gov.au/Business/ ... oncern---checklist/
A supply of a going concern occurs when:
a business is sold, and that sale includes all of the things that are necessary for the business to continue operating, and
the business is carried on, up until the day of sale.
The supply of a going concern is GST-free if it meets certain requirements including:
the sale is for a payment or consideration
the purchaser is registered, or required to be registered, for GST, and
the seller and the purchaser have agreed, in writing, that the supply is of a going concern. |
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