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Case Study: Winding Up a Business seminar paper

Member Price: $57.00
Non Member Price: $75.00

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
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 15 Nov 03 by VICTORIAN DIVISION, THE TAX INSTITUTE

This seminar paper:
- reviews the CGT small business concessions
- considers redundancy payments to business owners
- examines liquidators' expenses
- assesses the tax treatment of liquidators' distributions (shareholders taking in specie distributions from a liquidator)
- considers demergers and scrip for scrip rollovers
- considers the options of share buybacks.

Author profile

Michael Parker CTA

Michael is a Partner in the Taxation section of Hall & Wilcox Lawyers. His practice focuses on tax disputes, domestic income tax issues, including CGT and Div 7A, business sales, acquisitions and restructures and GST. Michael has extensive experience handling a broad range of taxpayer disputes, including disputes concerning the small business CGT concessions, having acted for the taxpayers in White v FCT [2009] FCA 880, White v FCT [2012] FCA 109 and Altnot v FCT [2013] AATA 140, among other cases. Michael regularly consults to the Board of Taxation and Treasury, including in respect of Div 7A, small business impediments and the small business CGT concessions. He is a regular presenter for The Tax Institute. - Current at 05 May 2022

More by Michael PARKER

Division 152 paper - 21-July-2022
Division 7A Changes: Get Ready! paper - 21-March-2019
Division 7A and winding up structures paper - 05-July-2016
Division 7A and winding up structures - 01-December-2015
Preparing for retirement & succession planning paper - 05-November-2015
Division 7A and winding up structures paper - 08-October-2015
Trustee resolutions - Including Section 100A paper - 28-May-2015
Setting the scene paper - 16-April-2014
A review of major tax developments in 2013 paper - 17-October-2013
Small business CGT concessions paper - 31-October-2006
Questions & Answers: Division 43 and section 262A (4AJA) notice requirements for capital allowances - 01-February-2006
Q & A: Funding discretionary trust distributions; Deductibility of interest - 01-October-2005
Q&A: What to do when the ATO and AFP come knocking - 01-July-2005
Q&A: CGT - some issues arising in practice - 01-June-2005
Q&A: Options - 01-May-2005
Q&A: Co-operatives and Non-profits denied application of mutuality principle - 01-October-2004
Q&A: Tricks and traps when settling disputes - 01-September-2004
Q&A: Family Trust Elections - 01-August-2004
Q&A: Taxation of Foreign Exchange Gains and Losses - The New Rules Part 2 - 01-March-2004
Q&A: Taxation of Foreign Exchange Gains and Losses - The New Rules Part I - 01-February-2004
Q&A: Value Shifting Basics - 01-December-2003
Q&A: Value Shifting Basics - 01-November-2003
Q&A - PSI, Part IVA & Mochkin's case - paper, rocks or scissors? - 01-June-2003
Q&A - 01-May-2003
Q&A - 01-April-2003
Q & A - 01-March-2003
General tax update - 18-October-2002
Q and A: Demergers - 01-September-2002
Q and A: The new franking rules - 01-August-2002
Q & A: private company loans and Division 7A - 01-July-2002
Q & A: Unit Trust Distributions - 01-April-2002
Tax Q & A - 01-May-2001
Tax Q&A - 01-April-2001
Q & A: Non-Commercial losses: new tests - 01-November-2000
Q&A: Scrip-for-scrip rollover - 01-October-2000
Tax Q&A: imputation credits and dividend rebates - don't lose them on 1 July 2000 - 01-June-2000
Tax Q&A: CGT concessions amending legislation - 01-April-2000
Tax Q & A: Ralph Reforms: Capital gains tax amending legislation: trusts live! - 01-February-2000
CGT changes following Ralph - 01-December-1999
Tax Q & A: Capital gains tax: rollovers and buybacks - 01-June-1999

Click here to expand/collapse more articles by Michael PARKER.

This was presented at The SME of a SME .

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Individual sessions

Case Study: Acquiring and Existing Business

Author(s): Mark MORRIS

Materials from this session:

Case Study: Tax Implications on the Acquisition of the Seal Pub by Fred and Reg seminar paper

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Case Study: The Start presentation

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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
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.

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Operating and Business

Author(s): Theo SAKELL

Materials from this session:

Case Study: Operating a Business seminar paper

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Case Study: Operating a Business presentation

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Case Study: Winding Up a Business

Author(s): Michael PARKER

Materials from this session:

Case Study: Winding Up a Business seminar paper
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The SME of a SME

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Case Study: Winding Up a Business seminar paper

Author profile

Michael Parker CTA

More by Michael PARKER

Individual sessions

Case Study: Tax Implications on the Acquisition of the Seal Pub by Fred and Reg seminar paper

Case Study: The Start presentation

Case Study: Operating a Business seminar paper

Case Study: Operating a Business presentation

Case Study: Winding Up a Business seminar paper

Further details about this event:

Copyright Statement

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