shopping_cart

Your shopping cart is empty

  • Home
  • Winding up companies case studies

Winding up companies case studies

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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 CTA
Andrew is a partner in Cowell Clarke's Tax & Revenue practice group. As a tax and superannuation specialist with over 25 years' experience, his qualifications are in law and as a Chartered Accountant. With a broad knowledge of corporate and business law, Andrew has specialist expertise in supporting clients with tax effective structures and tax planning. He provides tax advice across CGT, GST and stamp duty, in matters involving restructures, privatisations, asset acquisitions and disposals. Andrew also advises clients on superannuation law including structuring, allowable investments, pension and succession strategies. Andrew actively supports the education and development of other practitioners in his field, providing both in-house and external presentations on taxation matters within South Australia and interstate. He is former chairman of The Tax Institute. Andrew's passion extends beyond law into sport. He is the current President of the South Australian Cricket Association (SACA). - Current at 12 January 2017
Click here to expand/collapse more articles by Andrew SINCLAIR.

 

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

Get a 20% discount when you buy all the items from this event.

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:

Further details about this event:

 

Copyright Statement
click to expand/collapse

 

 

About us

Contact us

State Office Contacts

Connect

About Us | Contact Us | Help | Privacy, Copyright and Disclaimer | Conditions of Use | Sitemap | Social Media

© 1996-2017 The Tax Institute (ABN 45 008 392 372 (PRV14016)) All rights reserved.The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.