Owner-Managed Businesses
Transactions in securities and the Phoenix TAAR on a company sale or winding-up
The transactions in securities (TiS) legislation is anti-avoidance legislation aimed at situations where close company shareholders have engineered a disposal of shares to obtain a beneficial capital gains tax (CGT) rate, ie avoid income tax, on specified transactions.The targeted anti-avoidance
21 Mar 2022 07:27
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