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Case Study: Winding Up a Business seminar paper

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.

Author profile:

Author Photo - Michael Parker CTA
Michael Parker CTA
Michael Parker, CTA, is a Partner in the taxation section of Hall & Wilcox Lawyers. His practice focuses on tax disputes, capital gains tax, business sales and acquisitions and restructuring. Michael has extensive experience handling disputes concerning the Small Business CGT Concessions, having acted for the taxpayers in White v FCT [2009] FCA 880, White v FCT [2012] FCA 109 and Altnot v FCT [2013] AATA 140, among other cases. Michael regularly consults to the Board of Taxation and Treasury including in respect of the small business CGT Concessions. He is a regular presenter for The Tax Institute. Current at 04 August 2016 Click here to expand/collapse more articles by Michael PARKER.
 

This was presented at The SME of a SME.

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Case Study: Winding Up a Business

Author(s):  Michael PARKER

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