|Book||Tax & Insolvency 2011||15/06/2011||9780864606761||$141.90||Add to cart|
|Online||Tax & Insolvency (Checkpoint)||01/05/2013||41437303||$294.31||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 status under insolvency administrations
- Tax obligations of external administrators
- Collection of tax from the taxpayer’s debtors
- Recovery of tax by estimates
- Personal liabilities of company officers and managers
- Share capital restructuring
- Share disposal and distributions on liquidation
- Debt reconstructions
- Transactions involving debts
- Carry forward of deductions for losses and bad debts
- Assest and CGT issues
- GST and insolvency