|Book||Tax & Insolvency 2011||15/06/2011||9780864606761||$141.90||Add to cart|
|Online||Tax & Insolvency (Checkpoint)||01/05/2013||41437303||$307.85||Add to cart|
Tax & Insolvency is a vital work for professionals to ensure that they are fully informed and able to offer practical solutions to their clients, in a range of tax and legal issues that arise upon a company becoming insolvent.
Robyn Schofield is a partner of the national law firm, Clayton Utz, Lawyers, Sydney. She specialises in a range of tax-related matters for corporations.
Stephen Gates was partner of the national law firm, Clayton Utz, Lawyers, Sydney and was the original author of this work. His valuable contribution to the 1st and 2nd editions of Tax & Insolvency are gratefully acknowledged.
- Clear explantions of taxation issues and tips about pitfalls in the area
- Practical solutions for the difficult situations that arise under administration, liquidation or receivership of a company.
- Developping attitudes of the courts and regulatory bodies are canvassed as well as references to leading legislation and administrative rulings
Table of Contents
- Tax-related liabilities
- Estimates and recovery of PAYG withholding liabilities
- Collection of tax from third parties
- Recovery action by the Commissioner
- Tax status under insolvency administrators
- Tax obligations of external administrators
- Personal liabilities of company officers and managers
- Share capital restructuring
- Share disposals and distributions on liquidation
- Transactions involving debts
- Debt reconstructions
- Carry forward of deductions for losses and bad debts
- Assets and CGT issues
- GST and insolvency