Single Product

February 2017 – Getting Funds and Assets out of a Company

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Presented by Sean Pearce, this 90 minute MKT Tax Session took place in February 2017.
In this session, Sean will cover the following topics:
  • The extraction of retained earnings by way of dividends, including the impact of the new corporate rate and the imputation rules.
  • Dealing with Dividend Access Shares.
  • Dealing with Division 7A – Loans, Debt Forgiveness and Use of Company property.
  • Use of employment-related benefits, including the use of ETPs and excessive remuneration.
  • Tax issues with the return of capital and shares buy-back.
  • Cleaning up the Balance Sheet and dealing with inter-entity loans, including statute-barred loans and commercial debt forgiveness.
  • Formal & Informal Liquidations, including the tax effective extraction of pre-CGT gains and CGT Small Business exempt gain.
This download contains the following files:
  • The Webinar (MP4 Video File)
  • The Powerpoint presentation (Microsoft Office 2010)
  • The Notes for the case study (PDF)
  • The Solutions for the case study (PDF)