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

Published on 22 Oct 15 by VICTORIAN 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 now or later?
  • 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?
  • special classes of shares
  • exessive remuneration
  • tax losses.

Author profile

Paul Hockridge CTA
Photo of author, Paul HOCKRIDGE Paul is Tax Advisory Partner at Mutual Trust, Australia’s leading multi-family office. He has worked for the ATO, a large law firm, has been a partner in medium and Big 4 chartered accounting firms and has over 30 years' experience in tax, asset protection, estate and succession planning. Paul’s niches include litigation support, property development and FBT and salary packaging. Paul specialises in advising high wealth families and closely held businesses, as well as providing support for a number of accounting and law firms. Paul maintains a practicing certificate as a legal practitioner in Victoria, is a fellow of both CPA Australia and Chartered Accountants Australian and New Zealand, is senior fellow and teaches in the Masters program in the Law School at the University of Melbourne and is a chartered tax adviser. He sits on The Tax Institute’s FBT and Employment Taxes Committee and contributes to The Tax Institute’s book, Estate and Business Succession Planning. Perhaps Paul is best known as a regular presenter at local, State and National Tax Institute conferences. - Current at 04 December 2019
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This was presented at Tax Effective Extraction of Retained Earnings from "Dormant" Private Companies .

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Individual sessions

October breakfast club tax updates

Author(s):  Hall & Wilcox Lawyers

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