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Dismantling corporate structures – Case studies paper


This paper covers:

  • voluntary deregistration of a company
  • case study 1 – voluntary deregistration of a company
  • liquidator distributions
  • franking of liquidator’s distributions
  • withholding on payments
  • capital gains tax on shares and timing of CGT Event.


Author profile

Simon Aitken CTA
Simon is a Director, Tax Services with RSM Bird Cameron. He has over 25 years of corporate tax consulting experience, predominantly for Australian publicly listed companies and Australian subsidiaries of multinationals. Simon advises extensively to clients in the resources, building and infrastructure industries. Particular areas of expertise include tax due diligence reviews for takeovers and management of vendor divestments, and advising clients on all aspects of taxation law at both a compliance and strategic level. Simon also represents and advises clients on ATO reviews, audits, ruling submissions and tax management matters, including providing advice on the tax implications of group restructures. - Current at 04 August 2016
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This was presented at 51st Western Australia State Convention .

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Individual sessions

What’s current and where to next with the R&D tax incentive – An adviser’s and administrator's perspective

Author(s):  Steve Carroll,  Scott Parkinson,  Greg Thomas

Materials from this session:

Related party financing – State of play

Author(s):  Shahzeb Panhwar,  Niv TADMORE

Materials from this session:

What do self-driving cars, game-playing robots and tax have in common?

Author(s):  Belinda TOWNSEND,  Zane Duncalf

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