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Insolvency - income tax, CGT, GST and stamp duty aspects of liquidation distributions presentation

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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 31 Jul 07 by VICTORIAN DIVISION, THE TAX INSTITUTE

The following points are covered in this presentation:

  • income tax consequences of distributions by a liquidator
  • income tax consequences of private company distributions - Division 7A traps
  • capital gains tax and stamp duty consequences on distributions
  • GST issues including registration, and the roles and responsibilities of a representative
  • who is a liquidator under the tax law?
  • who is a liquidator under the Corporations Act?

Author profile

Dr John Glover
Photo of author, John GLOVER John is a barrister practising in the fields of taxation, trusts and superannuation who has appeared in state and federal courts at all levels. He is also a professor in the Graduate School of School of Business & Law at RMIT University. Professor Glover is the sole author of three books as well as over 60 book chapters and articles in refereed law journals on taxation law, equity and trusts and is a co-author of Ford & Lee: The Law of Trusts. In the 2016-2017 year, Professor Glover worked full time for the Australian Taxation Office examining the relation between the Australian tax system and discretionary trusts linked to high net worth individuals. - Current at 27 October 2020
Click here to expand/collapse more articles by John GLOVER.

 

This was presented at Insolvency - Calling in the Undertakers .

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Individual sessions

Insolvency - income tax, CGT, GST and stamp duty aspects

Author(s):  John GLOVER

Materials from this session:

Insolvency - a practical guide

Author(s):  Paul BURNESS

Materials from this session:

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