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.