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
06 May 2009