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  • Deceased estates

    You don't have to make adjustments for retained assets if the GST registration cancellation relates to a deceased estate and the cancellation is due to either:

    • the death of a sole trader, after which the executor or trustee of the estate
      • immediately continues the deceased's business, and
      • is registered (or required to be registered) for GST
       
    • the executor or trustee not carrying on the deceased's business but one or more of the beneficiaries
      • immediately continues that business, and
      • is registered (or required to be registered) for GST
       
      Last modified: 31 May 2017QC 40230