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The issue of whether GST needs to be paid is one over which some care needs to be taken. In particular, parties need to know whether GST is included in the sale price. If the parties agree that the sale is the supply of a going concern, that the appropriate clauses have been included, and that care has been taken to have the sale accepted as that of a going concern, then the sale is exempt from GST. There are many circulars from the Tax Office as to their view of what is necessary for the exemption to apply, and many instances where the Courts have had to make findings.