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Dividend & Capital Management for SMEs

Published on 18 Jul 2016 | Took place at City West Receptions, West Perth, WA

This event covered the intricacies of distributing or liberating wealth from companies, either through dividend distributions or share buy backs. Some topics covered included:

  • dividends and the imputation rules
  • mining corporate accumulations – share buy-back strategies
  • dividend access shares.

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

Individual sessions

Dividend access shares

Author(s):  Jonathon LEEK

This paper covers:

  • corporations law
  • direct value shifting
  • dividend stripping
  • debt/equity rules
  • dividend franking
  • CGT small business concessions
  • losses
  • shareholder loans.
Materials from this session:

Mining corporate accumulations: Share buy-back strategies

Author(s):  Chris WOOKEY,  Joshua Berlinski

This paper covers:

  • Corporations Act requirements
  • taxation treatment - share buy-back
  • taxation treatment - share capital reduction
  • redemption of shares
  • taxable loan account repayments.
Materials from this session:

Dividends & the imputation rules

Author(s):  Nick HEGGART

This presentation covers:

  • start with some key concepts
  • dividend vs capital returns
  • which distributions can be franked
  • franking account
  • integrity rules
  • shareholder perspective.
Materials from this session: