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  Miscellaneous 2010

Liquidations

Source: New South Wales

Published Date: 18 May 2010

 

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This paper covers:
  • liquidators distributions: dividends
  • liquidators distributions: CGT issues
  • winding up vs dividends
  • share buy-backs
  • Archer Bros principle
  • informal liquidations
  • interaction with Division 7A
  • dealing with Division 7A loans
  • CGT concessions on liquidation
  • alternative to liquidation: using CGT SB concessions to access cash from companies
  • winding up trusts: use of CGT SB concessions.
Author(s)

Individual Session

Liquidations

Author(s): Richard J Friend CTA
Materials from this session:

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