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.