Miscellaneous 2003

Income Tax and Capital Gains Issues upon the winding up of Land Rich Companies

Source: Western Australia

Published Date: 31 Oct 2003

 
Traditional farming enterprises often include a land rich company within the structure. This presentation summarises the income tax and capital gains tax issues upon the voluntary winding up of these companies, including the treatment of dividends and the impact of CGT small business concessions.

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Individual Session

Winding Up of Land Rich Companies

Author(s): Peter Manolas

Details

  • Published By: Peter Manolas
  • Published On:31 Oct 2003
  • Took place at:Cottesloe Beach Hotel, Cottesloe

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced 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.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons 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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Miscellaneous 2003

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