Published on 15 Nov 03
by VICTORIAN DIVISION, THE TAX INSTITUTE
This seminar paper:
- reviews the CGT small business concessions
- considers redundancy payments to business owners
- examines liquidators' expenses
- assesses the tax treatment of liquidators' distributions (shareholders taking in specie distributions from a liquidator)
- considers demergers and scrip for scrip rollovers
- considers the options of share buybacks.
Michael is Partner at Hall & Wilcox, Lawyers. Michael's practice focuses on Capital Gains Tax, business sales, acquisitions & restructuring and business sales & acquisitions.
Current at 22 October 2007
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