Published on 24 Jun 05
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper examines the implications of corporate liquidations with a particular emphasis on maximising the after tax returns. Specific planning opportunities are also explored. Matters covered include:
- in liq .vs in vol liq.
- capital loss vs capital gain - deemed dividends
- pre CGT
- 'The Archer Brothers' principles
- CGT event K6
- post CGT.
Paul Dowd CTA
Paul is the Head of Tax in Australia for RBC Dexia Investor Services Trust, a leading global custodian and investment administration organisation. Prior to that, he spent many years in public practice with an emphasis on trusts and high net worth individuals. Paul is a former NSW State Chair, a current member of State Council and has presented numerous papers for the Taxation Institute of Australia. Current at 01 June 2010
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