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Winding up companies case studies

Published on 03 Nov 04 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

These case studies focus on how to get cash or other property out of solvent entities, looking at the different ramifications depending on differing shareholders in a company. Sale of business issues are very much part of this topic. Issues include:
- implications to company - deemed dividend s.47A, capital amount and Archer Bros. principle
- implications for shareholder - capital proceeds, s.47A and avoiding double tax
- timing of CGT v dividend
- accessing small business CGT concessions
- SA stamp duty
- GST.

Author profile:

Andrew SINCLAIR
Current at 26 May 2009 Click here to expand/collapse more articles by Andrew SINCLAIR.
 

 

This was presented at Winding up Entitities - Getting the Money Out .

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Individual sessions

Winding up companies

Author(s):  Andrew SINCLAIR

Materials from this session:

Winding up trusts

Author(s):  Arlene MACDONALD

Materials from this session:

Winding up partnerships

Author(s):  Christopher KNOTT

Materials from this session:

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