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The tax consequences of liquidations paper

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.

Author profile:

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 Click here to expand/collapse more articles by Paul L DOWD.
 

This was presented at SHOW ME THE MONEY - TOOLS FOR WEALTH EXTRACTION - NSW STATE CONVENTION.

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