shopping_cart

Your shopping cart is empty

Restructuring and liquidation of companies presentation

Member Price: Free
Non Member Price: $15.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes 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.

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, 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
Click here to expand/collapse more articles by Hayden SCOTT.

 

This was presented at Accessing Wealth in Companies .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Restructuring and liquidation of companies

Author(s):  Hayden SCOTT

Materials from this session:

Distributions from companies

Author(s):  Tony MORGANTI

Materials from this session:

Further details about this event:

 

Copyright Statement