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 formerly headed up the Clayton Utz National Taxation Team. With over 40 years’ experience including over a decade as a Chartered Accountant, Allan advises leading Australian and international companies and high net worth individuals on a broad range of international and domestic tax matters. Allan has been involved in the successful conduct of several landmark Australian tax cases particularly in the area of tax treaty interpretation. He has also led large multi-disciplinary teams in the conduct of Australian and international tax audits and reviews. Allan also provides oversight on large taxation engagements undertaken by corporate tax departments, auditors etc. His practice also extends to undertaking sensitive matters for governments and government authorities in the area of taxation.
- Current at
04 January 2018