- taxable activity is a 'going concern' (s 2 GSTA) at time of supply
- Agreed by supplier and purchaser in writing that supply is going concern
- supplier and purchaser intent that supply is capable of being carried on by purchaser as going concern (case law: indicates that same taxable activity does not need to be carried on after transfer)
Crucial in determining fringe benefit. 'in connection with employment' from employer to employee. Use of third party still caught, as well as associated person, and includes future and past employees.