Miscellaneous 2005

Restructuring and liquidation of companies

Source: Victoria

Published Date: 19 Jul 2005

 

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.

Sorry, this content is for members only.

To get access to this and 25,000 other premium articles, books, videos and webinars sign up toour members program.

Already a Member? Login Now

Already a Member? Login Now

Details

  • Published By: Hayden Scott
  • Published On:19 Jul 2005
  • Took place at:Leonda by the Yarra, Hawthorn

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced 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.

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

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

Tags

Miscellaneous 2005

Share this page