shopping_cart

Your shopping cart is empty

  • Home
  • The tax consequences of liquidations paper

The tax consequences of liquidations paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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
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 .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Withdrawing wealth on an ongoing basis

Author(s):  Gordon S COOPER

Materials from this session:

Superannuation and retirement planning

Author(s):  Graeme COLLEY

Materials from this session:

The tax consequences of liquidation

Author(s):  Paul L DOWD

Materials from this session:

Trust vestings and distributions

Author(s):  Ken SCHURGOTT

Materials from this session:

How can you prepare your business for a sale?

Author(s):  Andrew Noolan

Materials from this session:

Accessing CGT small business concessions

Author(s):  Tony FITTLER

Materials from this session:

Further details about this event:

 

Copyright Statement
click to expand/collapse