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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

Paul Hockridge CTA
Photo of author, Paul HOCKRIDGE Paul of Mutual Trust, has over 30 years experience in advising high-wealth families, closely held businesses and accounting and legal firms on tax, asset protection and estate and succession planning. He has particular expertise in litigation support and property development. Paul started his career with the ATO and has worked in major legal and accounting firms. Prior to joining Mutual Trust, he was a Tax Partner at Deloitte Private for several years. For a number of years, Paul has been a regular author and speaker on taxation matters, particularly in relation to tax aspects of business and investment structuring, estate and succession planning and salary packaging. - Current at 26 September 2017
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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