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Winding up business structures

Published on 19 Oct 01 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This set of case studies discusses winding up business structures, with a focus on: liquidators distribution/dividends, trust distributions income or capital, using entity losses on liquidation, GST and stamp duty on distributions/payments, company constitution/trust deed issues, small business concessions on winding up.

Author profile:

Cowell CLARKE

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