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Getting money out of companies paper

Published on 15 Mar 07 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This paper explores the tax issues that arise when winding up a private company and covers income tax, GST and stamp duty aspects including:

  • why liquidate? - comparison with capital return mechanisms
  • dividend v capital proceeds - where do I start?
  • managing available franking credits
  • CGT events C2 and G1
  • implications of various liquidation strategies
  • interaction with CGT discount and small business concessions
  • liquidating consolidated entities - where should you start?

Author profile:

Michael HINE

Click here to expand/collapse more articles by Michael HINE.
 

This was presented at 22nd National Convention: Tackling Tax .

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Individual sessions






New CGT exposures and exemptions for non-residents

Author(s):  Ken SPENCE,  Richard SHADDICK

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Justice Graham Hill and Australian tax law

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Getting money out of companies

Author(s):  Michael HINE

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McNeil and Transurban City Link

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Stamp duty and GST issues arising from disposal of property and creation of rights

Author(s):  Peter GREEN

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