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
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 01 June 2016
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