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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

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 CTA
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 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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