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Accessing Wealth in Companies

Published on 19 Jul 2005 | Took place at Leonda by the Yarra, Hawthorn , VIC

With a strong technical and practical focus, these seminar materials will be of immense value to accounting and legal practitioners faced with the every day challenge of managing and communicating to their clients the dangers of trying to access funds from corporate structures incorrectly.

The seminar was designed to give practitioners both a technical update on the key taxation and related issues associated with distributions from corporate structures supported by practical case studies and worked examples to illustrate key concepts.

The seminar also addressed the key taxation issues associated with restructuring and ending corporate structures.

The latest rulings, ATO IDs and other developments which are critical in advising clients were also considered.

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

Individual sessions

Restructuring and liquidation of companies

Author(s):  Hayden SCOTT

This presentation focusses on the restructuring and liquidation of companies. In particular, it addresses the income tax issues associated with the following areas:

  • de-mergers and shortcomings
  • de-merger dividends and de-merger allocations
  • liquidations and winding-up, CGT losses for debt interests
  • tax consolidation considerations and rulings/determinations
  • Division 7A and liquidators
  • dealing with small-business CGT concessions previously claimed.
Materials from this session:

Distributions from companies

Author(s):  Tony MORGANTI

This paper focusses on distributions from companies. In particular, it addresses the income tax issues associated with the following areas:

  • frankable and unfrankable dividends, share capital tainting rules, recent announcements on effect of debt-for-equity swaps
  • franking credit streaming
  • share buybacks
  • capital reductions
  • capital streaming and deemed dividends
  • at call loans
  • latest developments, rulings, etc.
Materials from this session: