Published on 18 Sep 02
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This powerpoint presentation discusses winding up entities, including: transferring assets between entities with the same owners, deregistration or liquidation of companies, taxation of liquidators distributions, how pre CGT and tax free amounts can be distributed, share buy backs - when can they produce the most tax effective result, in specie distributions, and demerger and scrip for scrip rollovers.
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