Published on 19 Oct 01
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This powerpoint presentation discusses winding up business structures, with a focus on: liquidators distribution/dividends, trust distributions income or capital, using entity losses on liquidation, GST and stamp duty on distributions/payments, company constitution/trust deed issues, small business concessions on winding up.
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 delivers.
- Current at
22 November 2017