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Brilliant responses from the forumites as usual. Pinkboy I think you are correct- probably much easier to give notice on settlement. But did come across the ATO provisions listed by coastymike during a brilliant moment at 2:30am on the 1/15/15. I hadn't found the private binding ruling on it...

I am looking at purchasing a boarding house which is being sold subject to existing tenancies as a going concern. I wish to obtain vacant possession- is it possible to do so but still be considered a sale of a going concern by the ATO. All the existing tenants are in expired leases and the...