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Private company capital management – Part 1 paper

Published on 10 Nov 16 by QUEENSLAND DIVISION, THE TAX INSTITUTE

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 profile

Paul Hockridge CTA
Photo of author, Paul HOCKRIDGE Paul is the Principal of Hockridge Advisory. He has worked for the ATO, a large law firm, has been a partner in medium and Big 4 chartered accounting firms and has over 30 years’ experience in tax, asset protection, estate and succession planning. Paul’s niches include litigation support, property development and FBT and salary packaging. Paul specialises in advising high wealth families and closely held businesses, as well as providing support for a number of accounting and law firms. Paul maintains a practicing certificate as a legal practitioner in Victoria, is a fellow of Chartered Accountants Australian and New Zealand, is senior fellow and teaches in the Masters program in the Law School at the University of Melbourne and is a chartered tax adviser. He sits on The Tax Institute’s FBT and Employment Taxes Committee and contributes to The Tax Institute’s book, Estate and Business Succession Planning. Perhaps Paul is best known as a regular presenter at local, State and National Tax Institute conferences. - Current at 20 June 2022
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This was presented at 24th Noosa Tax Intensive .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Workshop 2: Division 7A & Division 152

Author(s):  Paul Banister,  Ash CHOTAI,  Stuart Glasgow,  Linda FARMER,  Brian Richards,  Neal DALLAS,  Maggie Millar

Materials from this session:


Workshop 3: Part IVA

Author(s):  David W MARKS

Materials from this session:

Private company capital management – Part 2

Author(s):  David MARSCHKE,  Caitlin Murdock

Materials from this session:

Workshop 1: Capital management issues

Author(s):  Scott McGill

Materials from this session:



When will Part IVA be an issue with SME reorganisations

Author(s):  Kirsten FISH,  Simon STEWARD

Materials from this session:

Further details about this event:

 

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