Capital Gains Tax (CGT) Corporate tax Income tax

Winding back the company

Source: QLD

Published Date: 5 Nov 2015

 

This presentation covers:

  • the housekeeping - tidying up the balance sheet
  • dealing with debts - statute barred, Div 7A, commercial debt forgiveness provisions, CGT
  • liquidation - what are the key principles
  • share buy back
  • informal winding up
  • the anti avoidance provisions
  • pre CGT issues
  • timing issues
  • small business CGT considerations.

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Individual Session

Winding back (or down) the company

Author(s): Vanessa Priest

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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