A Going Concern is essentially a business that operates without the requirement for liquidation in the foreseeable future, i.e., that it is able to meet its liabilities as and when they fall due. If business that you sell, which may includes real estate, qualifies as a going concern under the Goods and Services Tax Act 1999,  it may be exempt from GST

 refer - http://mcnamaraandco.com/news/2014/03/how-do-you-qualify-for-a-gst-exemption-on-the-sale-of-a-going-concern/    

If you would like to discuss further please contact us:
McNamara and Co - Chartered Accountants, located minutes from the Melbourne CBD
www.mcnamaraandcompany.com.au/contact-us
Phone +61 3 9428 1062
Email admin@mcnamaraandco.com

Please refer to disclaimer at the bottom of the page.