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Winding Up Business Structures

Member Price: $57.00
Non Member Price: $75.00

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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 04 May 01 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper looks at winding up a business in relation to: Frankable dividends/holding period rules; CGT and disposal dates; Using, not wasting, entity losses on liquidation; GST and stamp duty on distributions/payments; Rights/powers under company constitution or trust deed; Impact of consolidations?

Author profiles

Kristian MOLIERE
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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
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This was presented at 36TH SOUTH AUSTRALIAN CONVENTION - "WEATHERING THE REFORM STORM" .

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Individual sessions

Legislative Changes and the Impact on Financial Planning

Author(s):  Kym HARRIS

Materials from this session:

Winding Up Business Structures

Author(s):  Kristian MOLIERE,  Andrew SINCLAIR

Materials from this session:

How is Tax to be Understood by the Courts

Author(s):  Justice D Graham HILL

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Pension and Estate Strategies

Author(s):  Suzanne MACKENZIE

Materials from this session:

Plantation Eucalypts and Tax Effective Investments

Author(s):  Neville HILL

Materials from this session:

Simplified Tax System

Author(s):  Ian SNOOK

Materials from this session:

What do you do now and what do you do later?

Author(s):  Brenton ELLERY

Materials from this session:

CGT Small Business Concessions / Discount

Author(s):  Chris EVANS

Materials from this session:

Protecting the Client's Position

Author(s):  AH (Tony) SLATER

Materials from this session:

R & D for Small and Medium Businesses

Author(s):  Terry LEWIS

Materials from this session:

Capital Allowances

Author(s):  Wayne MANNA

Materials from this session:

Social Security Update

Author(s):  Mark MOFFATT

Materials from this session:

TIA Website Presentation

Author(s): 

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