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The tax consequences of liquidations paper

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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 .

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Withdrawing wealth on an ongoing basis

Author(s):  Gordon S COOPER

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Superannuation and retirement planning

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The tax consequences of liquidation

Author(s):  Paul L DOWD

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Trust vestings and distributions

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How can you prepare your business for a sale?

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Accessing CGT small business concessions

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