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 CTA
Allan Blaikie FTIA joined Clayton Utz in 1986, and heads the firm’s taxation team. With 30 years’ experience (including over a
decade as a chartered accountant), Allan’s advice is highly valued by leading Australian and international companies in the financial
services and property sectors, as well as those in manufacturing and distribution. Allan has served on numerous Taxation Institute and
government committees, is a frequent speaker at industry events, and has also published and lectured extensively. Current at 06 May 2009
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.