Capital Gains Tax (CGT) Corporate tax Income tax

Winding back (or down) the company

Source: QLD

Published Date: 5 Nov 2015

 

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This paper covers:

  • housekeeping prior to winding up (or down)
  • taking the best path - liquidation? cancellation? buy back? capital reduction? or an informal winding up?
  • avoiding the anti avoidance specific provisions - 45A, 45B, and 177EA
  • pre CGT issues to consider
  • appointment of liquidator and timing issues.

Individual Session

Winding back (or down) the company

Author(s): Vanessa Priest
Materials from this session:

Details

  • Published By: Vanessa Priest
  • Published On:5 Nov 2015
  • Took place at:Sheraton Noosa Resort & Spa, Queensland

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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Capital Gains Tax (CGT) Corporate tax Income tax 2015

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