Question 3 Working with Dogs (WWD) is a medium-sized business that operates dog training centres across Australia.WWD is a company that aims to expand and become the leader in its field. It competes aggressively for customers with businesses that it sees as competitors. Creative Canines (CC) operates a dog training and obedience business.Creative Canines is a family run business, with several generations of the Chien family members working in it and no other staff employed.CC opens a dog training and obedience centre a few streets away from WWD's main centre in Brisbane's CBD. After facing several years of fierce price wars and expensive marketing campaigns, the owners of CC agree to sell their business to WWD. CC have well-maintained mobile dog kennels and dog grooming equipment. It also has a long lease and a large customer base on its books. The Chien family agree to sell CC as a going concern to WWD; and further agree that, following the sale, they would not operate a dog training and obedience business in that district for at least 3 years. The Chien family operate the CC business until the date of change of ownership,having assisted WWD in taking over their lease. Immediately after the sale, WWD (whose purpose was to remove all competition) closes CC's dog training and obedience centre and invite all its customers to WWD's dog training centre a few streets away. Having no use for the mobile kennels and dog grooming equipment,WWD sells them. Required: (20 marks) Advise whether this sale would qualify as the sale of a going concern for GST purposes. In your response give reasons and refer to sections of legislation and cases,where relevant