Published on 19 Jul 05
by VICTORIAN DIVISION, THE TAX INSTITUTE
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.
Hayden, FTI, is a Partner at PwC in their Tax & Legal practice. He has over twenty years of experience in the tax environments of the Big 4, top-tier law firms, and Government (both Treasury and ATO). Hayden extensively advises clients in the financial services and infrastructure industries, as well as extensively advising outside those industries on finance tax matters. Additionally, Hayden is a contributor to the broader tax policy and reform conversation, having been a member of the (now defunct) National Tax Liaison Group Finance and Investment Subcommittee, and, more recently, an expert panellist on the Board of Taxation’s review of the debt-equity rules.
- Current at
17 March 2016