Winding Up Business Structures

Member Price: Free

Non Member Price: $15.00

Publication date: 04 May 01

Source: SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

Abstract:
This powerpoint presentation looks at winding up a business in relation to: Frankable dividends/holding period rules; CGT and disposal dates; Using, not wasting, entity losses on liquidation; GST and stamp duty on distributions/payments; Rights/powers under company constitution or trust deed; Impact of consolidations?

Author profiles:

Andrew Sinclair CTA
Andrew is a partner in Cowell Clarke's Tax & Revenue practice group. As a tax and superannuation specialist with over 25 years' experience, his qualifications are in law and as a Chartered Accountant. With a broad knowledge of corporate and business law, Andrew has specialist expertise in supporting clients with tax effective structures and tax planning. He provides tax advice across CGT, GST and stamp duty, in matters involving restructures, privatisations, asset acquisitions and disposals. Andrew also advises clients on superannuation law including structuring, allowable investments, pension and succession strategies. Andrew actively supports the education and development of other practitioners in his field, providing both in-house and external presentations on taxation matters within South Australia and interstate. He is former chairman of The Tax Institute. Andrew's passion extends beyond law into sport. He is the current President of the South Australian Cricket Association (SACA).
Current at 01 June 2016
Click here to expand/collapse more articles by Andrew SINCLAIR.
 
Kristian MOLIERE

Click here to expand/collapse more articles by Kristian MOLIERE.

 

This was presented at 36TH SOUTH AUSTRALIAN CONVENTION - "WEATHERING THE REFORM STORM".

Get a 20% discount when you buy all the items from this event.

Individual sessions

Legislative Changes and the Impact on Financial Planning

Author(s):  Kym HARRIS

Materials from this session:


Winding Up Business Structures

Author(s):  Kristian MOLIERE,  Andrew SINCLAIR

Materials from this session:


How is Tax to be Understood by the Courts

Author(s):  Justice D Graham HILL

Materials from this session:


Pension and Estate Strategies

Author(s):  Suzanne MACKENZIE

Materials from this session:


Plantation Eucalypts and Tax Effective Investments

Author(s):  Neville HILL

Materials from this session:


Simplified Tax System

Author(s):  Ian SNOOK

Materials from this session:


What do you do now and what do you do later?

Author(s):  Brenton ELLERY

Materials from this session:


CGT Small Business Concessions / Discount

Author(s):  Chris EVANS

Materials from this session:


Protecting the Client's Position

Author(s):  AH (Tony) SLATER

Materials from this session:


R & D for Small and Medium Businesses

Author(s):  Terry LEWIS

Materials from this session:


Capital Allowances

Author(s):  Wayne MANNA

Materials from this session:


Social Security Update

Author(s):  Mark MOFFATT

Materials from this session:


TIA Website Presentation

Author(s): 

Materials from this session:


Further details about this event:

 

Copyright Statement