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Getting value out of companies - Part 2 paper

Publication date: 27 Aug 09

Source: NATIONAL DIVISION, THE TAX INSTITUTE

Abstract:

Note: This paper was also delivered at the event Getting Value Out of Companies & Trusts: Highlights From the Noosa Intensive in Brisbane on 4 December 2009. This updated paper replaces the previous version here.

This paper covers:

• funding the sell down
• giving equity to the key employees
• employee share schemes - Division 13A
• phantom or replicator share schemes
• dividend access shares
• corporatising a trust
• sell downs and implications of CGT event K6
• sell down at subsidiary level
• other issues.

Author profile:

David Marschke CTA
David is a Tax Partner at McCullough Robertson. He is a specialist taxation adviser being a qualified lawyer as well as a Chartered Accountant and Tax Agent. David's background has provided him with a unique combination of legal and accounting skills and experience, enabling him to provide high level technical advice, while appropriately dealing with practical and commercial considerations. David specialises in tax-effective restructuring that ensures, where possible, access to the CGT rollover while having regard to dividend and capital management issues and the use of tax consolidations. His advice has specific regard to best practice structuring options while considering the various tax integrity measures.
Current at 30 April 2013

• Structuring and restructuring paper - 30-April-2013
• Workshop 2 questions and answers - 08-November-2012
• Workshop 1 case studies and answers: Part IVA - 25-October-2012
• Workshop 1 - Trust distributions paper - 24-November-2011
• Workshop two - M&A transactions - Seller’s perspective paper - 27-October-2011
• Tax traps arising from family breakdowns - 01-May-2011
• Tax traps arising from family breakdowns paper - 02-March-2011
• Efficient exits from SMEs - CGT small business concessions paper - 03-June-2010
• Getting value out of companies - Workshop questions and answers paper - 04-December-2009
• Trusts Workshop questions & answers paper - 11-May-2009
• GST essentials for distressed asset sales - 01-April-2009
• The end game – Extracting value paper - 28-April-2008
• Two or three things about trust deeds paper - 28-April-2008
• Tax funding and tax sharing agreements paper - 23-October-2007
• Restructuring for asset protection and business succession paper - 10-March-2006
• The consolidation decision - to consolidate or not paper - 20-May-2005
• Sale of business seminar paper - 05-October-2004
• Focusing on the Emerging SME Tax Issues seminar paper - 09-February-2004
• Tax Issues for Small & Medium Companies and Trusts seminar paper - 13-March-2003

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Purchase individual materials from this event:

Recent developments relating to discretionary trusts - getting money out of trusts against the wishes of the trustee & appointor
Author(s):  Lisa HESPE

Getting value out of companies - Part 1
Author(s):  Paul HOCKRIDGE

Getting value out of companies – Part 2
Author(s):  David MARSCHKE

Voluntary liquidation – Getting the money & assets out of a company
Author(s):  Michael BUTLER

Offshore wealth - Accessing money overseas
Author(s):  Chris WOOKEY

The trust has served its purpose - Now let’s get the money out
Author(s):  Ken SCHURGOTT

The trust has served its purpose: Now what can we do with it?
Author(s):  Grahame YOUNG

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