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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.

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John NEWBY

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This was presented at Family business succession planning .

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