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Restructuring and liquidation of companies presentation

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.

Author profile:

Hayden SCOTT
Hayden is a Director of Greenwoods & Freehills Pty Limited. He advises listed entities in the energy & resources and financial services industries on income tax issues raised in M&A, funding, special project and general corporate tax matters. His areas of interest and expertise include the taxation of financial arrangements (all four tranches) and tax consolidation. Hayden is a member of the NTLG Finance & Investment Subcommittee and it’s TOFA Working Party. He also chairs the Taxation Institute’s Education Committee (Victoria). Hayden frequently presents and is regularly published on corporate income tax matters.
Current at 9 February 2009
Click here to expand/collapse more articles by Hayden SCOTT.
 

This was presented at Accessing Wealth in Companies .

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Individual sessions

Restructuring and liquidation of companies

Author(s):  Hayden SCOTT

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