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2021 December Case Study – Taxation Of Companies – Topical Issues For SMEs

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Taxation of Companies – Topical Issues for SMEs

With recent tax reforms, such as the reduction in the corporate tax rate for base rate entities to 25%, companies have become the entity of choice in the SME space. Further, with the recent re-introduction of the loss carry-back rules, it has become even more attractive to operate in corporate structures.
While a company could provide significant benefits, taxation of companies can be particularly risky for accountants and advisers if there is a lack of understanding in this area.
We have consolidated a number of key areas to provide a comprehensive session on the taxation of companies. We will be doing a refresher on some of the most commonly raised issues through our Accountants’ Network, and will also cover on some of the more contemporary areas.
Here is a list of what will be covered in this session:

  • Dividend and franking, including issues surrounding franking deficits
  • Division 7A
  • Loss recoupment rules
  • Loss carry-back rules
  • Dividend access shares
  • Return of capital and share buy-backs
  • Liquidation of companies

Our session will also include a case study applying the rules to practical situations.

Cost:         $200 (gst inclusive – PAN members vouchers redeemable)
Duration:  90 Minutes

This download contains the following files:

The PowerPoint presentation (Microsoft Office 2010)

The Notes for the case study (PDF)

The Solutions for the case study (PDF)


Please note that once purchased, a link to the webinar will be sent to you in a separate email.  

**This session qualifies for 1.5 hours Structured CPD/CPE for CPA, CAANZ, IPA, TPB & Tax Institute members