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?
Andrew Sinclair, CTA 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 private client scenarios. This usually involves discretionary trusts, private companies and the diversity of views that family dynamics deliver.
- Current at
22 January 2018