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Freehold Going Concern

Last reviewed 13 June 2026 by Nick Lim, finance broker (FBAA).

A Freehold Going Concern (FHGC) is the purchase of both the land and building and the operating business that trades from it, bought together as a single transaction. It is common in hospitality and accommodation, such as pubs, motels, caravan parks and service stations, where the property and the business are sold as one package. An FHGC differs from a leasehold purchase, where you buy only the business and lease the premises, and from a walk-in walk-out sale of business assets only. Because the buyer takes on both the real estate and the trading operation, lenders assess an FHGC on the property value and the business cashflow together, which usually places it in Commercial Property Loan territory, sometimes supported by Business Loans. Owners weighing a hospitality purchase can start at our Business Owners Finance Hub.

Why Freehold Going Concern Matters

The FHGC structure changes how a deal is funded. You are buying an income-producing asset and the property under it at the same time, so the lender weighs both the bricks and the trade.

  • Combines the property purchase and the business purchase in one transaction
  • Assessed on both the property value and the demonstrated business cashflow
  • Typically funded through commercial property lending rather than a plain business loan
  • Common in pubs, motels, caravan parks, service stations and similar venues
  • Can be sold GST-free where the sale qualifies as a going concern

Common Features of a Freehold Going Concern

  • Single sale covering the freehold title and the operating business
  • Valuation considers both the property and the trading performance
  • Lower combined risk than leasehold because the buyer controls the premises
  • Often involves a handover period and existing trading records
  • Suited to owner-operators rather than passive investors

Official reference: business.gov.au

What is a freehold going concern?
It is the purchase of both the property and the operating business that trades from it, bought together as a going concern, common in hospitality and accommodation.
How is a freehold going concern different from leasehold?
With a freehold going concern you buy the property and the business. With leasehold you buy only the business and rent the premises under a lease.
How do lenders fund a freehold going concern?
Usually through commercial property lending, assessed against both the business cashflow and the property value, which acts as the security.
Is a freehold going concern sold with GST?
Where the sale qualifies as a going concern and both parties agree in writing, it can be treated as GST-free. Confirm the position with your accountant.
Who buys a freehold going concern?
Typically owner-operators who want to control both the premises and the trade, often funding the deal with a business loan alongside commercial property finance.

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