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Mid market focus: Members’ voluntary liquidations for solvent SMEs

Published on 01 May 14 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

There are many reasons why an SME is compelled to be wound up. If it is the shareholders’ decision to deregister a solvent company, the following points should be considered.

Author profiles:

Author Photo - Guy Brandon CTA
Guy Brandon CTA
Guy is a partner at HLB Mann Judd WA and leads its Tax Consulting Division. He has over 25 years' commercial experience, with the last 15 years consulting in federal and state tax matters, including mergers and acquisitions and business structuring, likewise in the specific areas of capital gains tax and goods and services tax. Guy has also had commercial experience, having worked as a financial controller for various enterprises. As a result, he brings a practical aspect to his advice as well as the technical expertise through his Masters of Taxation. Current at 01 January 2016 Click here to expand/collapse more articles by Guy BRANDON.
 
Kim Wallman
Kim s a Chartered Accountant and the principal of HLB Mann Judd (Insolvency WA). Kim is a past Insolvency Partner at a Big Four Firm. Kim has specialised in the insolvency field for the last 30 years and since 2006 has been operating as HLB Mann Judd (Insolvency WA). Kim’s experience has given him exposure to many formal and informal administrations including Court Appointments Provisional Liquidations and Official Liquidations, Court Appointments as a Court Appointed Receiver, Liquidator pursuant to Creditors and Members Voluntary Winding Ups, Receiver & Manager pursuant to various financiers’ security documentation, Administrator pursuant to the Corporations Act 2001 to restructure companies under Deeds of Company Arrangement and Trustee in Bankruptcy Part X and Bankruptcy appointments pursuant to the Bankruptcy Act. Current at 01 January 2014
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