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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 CTA
Andrew Sinclair, CTA 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 private client scenarios. This usually involves discretionary trusts, private companies and the diversity of views that family dynamics deliver. - Current at 22 January 2018
This was presented at Winding up Entitities - Getting the Money Out .
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Individual sessions
Winding up companies
Author(s): Andrew SINCLAIRMaterials from this session:
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Winding up trusts
Author(s): Arlene MACDONALDMaterials from this session:
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Winding up partnerships
Author(s): Christopher KNOTTMaterials from this session:
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