Miscellaneous 2005

The tax consequences of liquidation

Source: New South Wales

Published Date: 24 Jun 2005


This presentation examines the implications of corporate liquidations with a particular emphasis on maximising the after tax returns. Specific planning opportunities are also explored. Matters covered include:

  • in liq .vs in vol liq.
  • capital loss vs capital gain - deemed dividends
  • pre CGT
  • 'The Archer Brothers' principles
  • CGT event K6
  • post CGT.

Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Already a Subscriber? Login now

Individual Session

The tax consequences of liquidation

Author(s): Paul L Dowd


  • Published By: Paul L Dowd
  • Published On:24 Jun 2005
  • Took place at:Peppers Fairmont Resort, Leura

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.


Miscellaneous 2005

Share this page