If you are proposing to transfer a franchise to another party or end your franchise agreement, understand and seek professional advice on the tax implications including capital gains tax (CGT) and GST consequences of the transaction. 

When you transfer or end your franchise agreement, you will need to calculate your CGT and include it in your annual tax return. 

The sale of an existing franchise by a franchisee may qualify as a GST-free sale of a going concern. 

Tax treatments for franchise-specific payments and transactions between franchisors and franchisees.