Published on 02 Aug 04
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper pulls together the tax issues that you must consider when setting up a business.
How should the business be structured to survive from inception to winding up?
How can the proprietors withdraw income from the business?
What are the capital gains tax consequences of the different structures?
The paper takes you on a guided tour of the issues related to operating a business through the most common business structures.
Gordon is a chartered accountant in sole practice as a tax consultant. He has a particular emphasis on capital gains tax and is the editor of Cooper’s Capital Gains Tax Guide, which is a loose-leaf service published by Australian Tax Practice and the author of Cooper’s TLIP Capital Gains Tax. He advises on the taxation of international transactions and corporate matters as well as tax matters generally. He is a former President of the Taxation Institute of Australia and is President of the Committee of the Australian Branch of the International Fiscal Association. He is a Visiting Professorial Fellow at the Australian School of Taxation in the Law Department of the University of New South Wales.
Current at 17 October 2008
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