Is the recipient registered or required to be registered for goods and services tax (GST)?
• If the recipient is not registered, indicate whether the acquisition of the enterprise requires it to be registered. • Will all of the things necessary for the continued operation of the enterprise (as explained in Goods and services tax ruling: when is a ‘supply of a going concern’ GST-free? GSTR 2002/5) be supplied under the arrangement, including: • premises (paragraphs 58–70 and 90–102) • plant and equipment (paragraph 71) • licences, permits, quotas or similar statutory authorisations (paragraphs 103–107) • goodwill (paragraphs 110–114) • restrictive covenants (paragraph 115) • intellectual property – copyright, patents, designs, trade names, etc (paragraph 116) • franchises (paragraphs 117–121), and • employee skills and knowledge (paragraphs 122-130) • If applicable, describe any assets of the enterprise that will not be supplied under the arrangement and explain why you think those things are not necessary for the continued operation of the enterprise – you may need to consid
