Published on 04 May 01
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper 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?
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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