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Winding Up Businesses

Published on 22 Sep 98 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This seminar paper covers the voluntary winding up of solvent business structures and covers topics such as: taxable distributions; accounting for reserves; record keeping; streaming of dividends; share buy-backs; capital gains tax; and termination payments.

Author profile:

John Newby
John is a partner at Bentleys Pty Ltd with responsibility for Tax and Superannuation Consulting. He is a Queensland State Councillor of The Taxation Institute of Australia and is a member of the Institute of Chartered Accountants' Tax Committee. He has broad experience across different tax issues applying to business as well as international tax matters. Current at 01 September 2011 Click here to expand/collapse more articles by John NEWBY.
 

This was presented at Family business succession planning.

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