These case studies focus on how to get cash or other property out of solvent entities, looking at the different ramifications depending on differing shareholders in a company. Sale of business issues are very much part of this topic. Issues include:
- implications to company - deemed dividend s.47A, capital amount and Archer Bros. principle
- implications for shareholder - capital proceeds, s.47A and avoiding double tax
- timing of CGT v dividend
- accessing small business CGT concessions
- SA stamp duty
- GST.
- implications to company - deemed dividend s.47A, capital amount and Archer Bros. principle
- implications for shareholder - capital proceeds, s.47A and avoiding double tax
- timing of CGT v dividend
- accessing small business CGT concessions
- SA stamp duty
- GST.