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Tax effective extraction of retained earnings from “dormant” private companies: Case studies paper

Published on 18 Mar 15 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • dividends pre 1 July 2015
  • dividends from 1 July 2015
  • timing of dividends
  • using SMSF’s to strip private companies
  • can and should I declare dividends pre 1 July 2015?
  • can I declare a dividend? Corporations Act changes
  • Div 7A loans
  • no 50% CGT discount on sale of shares if the company recently acquired assets?
  • pre CGT shares and CGT event K6
  • share cancellations, buy-backs and reductions.

Author profile:

Author Photo - Paul Hockridge CTA
Paul Hockridge CTA
Paul is a Tax Partner at Mutual Trust with over 30 years' experience in tax, asset protection, estate succession planning, FBT and salary packaging. Paul specialises in advising high wealth families and closely held businesses as well as many accounting and law firms. Paul teaches in the Masters program in the Law School at the University of Melbourne and has been involved in consultation with both federal and state governments on a variety of tax matters. Current at 08 July 2015 Click here to expand/collapse more articles by Paul HOCKRIDGE.
 

This was presented at 30th National Convention.

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