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Tax-Effective Extraction of Retained Earnings video
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Member Price: $61.88
Non Member Price: $75.63
Publication date: 18 Mar 15 | Source: NATIONAL DIVISION, THE TAX INSTITUTE
Abstract:
This video is a filmed session from the 30th National Tax Convention, powerpoint slides are incorporated with the presentation.
This video covers case studies to demonstrate how to extract retained earnings in a tax effective way.
Worked examples covered were:
- changes impacting the top up tax rate: NDIS, debt levy, corporate tax rate reduction
- franking credit refunds through SMSF shareholders – dead in the water?
- utilisation of Division 7A secured and unsecured loans
- share cancellations, reductions and buy-backs
- dividend access shares, dividend streaming, dividend stripping and value shifting
- capital payments anti-avoidance provisions: sections 45A and 45B
- issues regarding pre-CGT assets and shares
- dealing with capital losses.
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Tax effective extraction of retained earnings from “dormant” private companies: Case studies
Author(s): Paul HOCKRIDGE
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Tax effective extraction of retained earnings from “dormant” private companies: Case studies paper
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non member priceTax effective extraction of retained earnings from “dormant” private companies: Case studies presentation
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non member priceAuthor profile:
Paul Hockridge CTA
Paul is a Tax Partner at Mutual Trust with over 30 years' experience in tax, asset protection, estate succession planning, FBT and salary packaging. Paul specialises in advising high wealth families and closely held businesses as well as many accounting and law firms. Paul teaches in the Masters program in the Law School at the University of Melbourne and has been involved in consultation with both federal and state governments on a variety of tax matters. Current at 08 July 2015
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This was presented at 30th National Convention.
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Individual sessions
Are tax havens dead?
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The Board of Tax Review of the debt/equity rules
Author(s): Teresa DYSONMaterials from this session:
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Tax issues in structuring an effective executive package
Author(s): Andy HuttMaterials from this session:
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Tax risk management
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Recent cases
Author(s): Philip BENDERMaterials from this session:
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Issues facing parents and subsidiaries in the current international tax climate
Author(s): Peter MCCULLOUGHMaterials from this session:
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Tax effective extraction of retained earnings from “dormant” private companies: Case studies
Author(s): Paul HOCKRIDGEMaterials from this session:
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Small business CGT case study
Author(s): Brian J RICHARDSMaterials from this session:
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Deceased estates: A practical perspective
Author(s): Loreena GillonMaterials from this session:
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The Income Tax Assessment Acts: Statutes in senescence
Author(s): AH (Tony) SLATERMaterials from this session:
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Practical management of Division 7A
Author(s): Adele TownsendMaterials from this session:
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Win your privatisation bid for infrastructure assets by optimising capital allowances
Author(s): Chris McLean, Hayden SCOTTMaterials from this session:
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Solving inherited problems
Author(s): Andrew NOOLANMaterials from this session:
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The latest on the ATO’s management of tax audits and disputes
Author(s): Damien BROWNE, Ashley KINGMaterials from this session:
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Trusts - Current risk areas
Author(s): Renuka SOMERS, Daniel SMEDLEY, Patricia MartinsMaterials from this session:
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Practical realities of being a tax advisor
Author(s): Scott TREATTMaterials from this session:
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Grouping for payroll tax
Author(s): Philip MAGOFFINMaterials from this session:
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The abandoned education cap policy: Public participation in tax reform consultation
Author(s): Peter BOBBINMaterials from this session:
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Professional practice structures
Author(s): Ash CHOTAIMaterials from this session:
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Vesting trust deeds
Author(s): Michael BUTLERMaterials from this session:
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Tax mistakes - The tax practitioner obligation
Author(s): Mark BirdMaterials from this session:
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When is a company incorporated outside Australia a resident of Australia?
Author(s): Chloe BURNETTMaterials from this session:
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Revenue versus capital: That old chestnut
Author(s): Katrina PARKYN, Jay PrasadMaterials from this session:
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M&A taxation: Roasting old chestnuts
Author(s): Edward Consett, Ken SPENCEMaterials from this session:
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Tax issues arising from maturing situations in the context of SMSFs
Author(s): Chris BALALOVSKIMaterials from this session:
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