Important: Reset your password We've made some changes to our website. You will need to reset your password to access your account, access online books, purchase items from our online shop, or download papers from the Tax Knowledge eXchange.
Published on 02 Apr 04
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This paper focusses on income tax and CGT issues arising from the sale of a business and subsequent liquidation of a private company.
- the tax impact on pre and post CGT assets
- dividend distribution issues and pre CGT and tax-free amounts
- franking account issues under the new rules.
Allan Blaikie FTIA is based in Sydney and is the Head of Clayton Utz’s National Taxation Team. With 35 years experience (including over a decade as a chartered accountant), Allan has advised extensively on a broad range of taxation matters. His clients include both Australian and international companies and organisations. He has presented numerous
papers on taxation matters, both here and overseas. He has been involved in the conduct of Part IVA appeals as well as in appearances before the
Part IVA Panel Current at 28 May 2008
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
We've made some changes to our website. You will need to reset your password to access your account, access online books, purchase items from our online shop, or download papers from the Tax Knowledge eXchange.
To reset your password, contact our Membership and Customer Services Team on +61 2 8223 0000 (Monday to Friday, 830am – 5pm AEDT). If available, please have your member number or web user ID handy.