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Tax-Effective Extraction of Retained Earnings video


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Member Price: $61.88
Non Member Price: $75.62

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.

Purchase individual materials from this session:

Tax effective extraction of retained earnings from “dormant” private companies: Case studies
Author(s):  Paul HOCKRIDGE

Author profile:

Author Photo - Paul HOCKRIDGE
Paul HOCKRIDGE
Paul Hockridge FTIA is a Tax Partner at Deloitte with over 30 years experience in Tax, asset protection, estates-succession planning, FBT and salary packaging. Paul specialises in advising high wealth families and closely held businesses and advises mainly accounting and law firms. Paul is a member of various professional association committees and has been involved in consultation with both Federal and State Governments on a variety of tax matters.
Current at 17 October 2008
Click here to expand/collapse more articles by Paul HOCKRIDGE.
 
This was presented at 30th National Convention .

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

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