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  Anti-avoidance Capital Gains Tax (CGT) Division 7A

Private company capital management - Part 1

Source: QLD

Published Date: 10 Nov 2016

 

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This paper covers:

  • dividends from 1 July 2015
  • SMSF shareholders
  • timing of dividends
  • using SMSF's to strip private companies
  • can and should I declare dividends now or later?
  • can I declare a dividend? Corporations Act changes
  • Div 7A loans
  • no 50% CGT discount on sale of shares if the company recently acquired assets?
  • pre CGT shares and CGT event K6
  • share cancellations, buy-backs and reductions
  • other capital reductions
  • special classes of shares
  • excessive remuneration
  • tax losses
  • Div 152 CGT small business relief
  • liquidation.
Author(s)

Individual Session

Private company capital management - Part 1

Author(s): Paul Hockridge CTA
Materials from this session:

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Details

  • Published By: Paul Hockridge CTA
  • Published On:10 Nov 2016
  • Took place at:Sofitel Noosa Pacific Resort, Noosa

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Tags

Anti-avoidance Capital Gains Tax (CGT) Division 7A Imputation Estate planning Succession Superannuation Corporate tax Income tax 2016

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