Become a Member
Membership
Education
Events
Resources
Tax Knowledge Exchange
About us
Contact us
  2015

Tax Effective Extraction of Retained Earnings from "Dormant" Private Companies

Source: Victoria

Published Date: 22 Oct 2015

 
The tax effective extraction of retained profits from private companies has been and continues to be one of the greatest challenges for SME taxation advisers. The top-up tax goal posts have recently moved, and further changes are expected. This event covered:
  • changes impacting the top up tax rate: corporate tax rate reduction
  • franking credit refunds through SMSF shareholders
  • 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
  • pre-CGT assets and shares
  • dealing with capital losses.

Tax effective extraction of retained earnings from "dormant" private companies

Author(s): Paul Hockridge CTA
Materials from this session:

Details

  • Published On:22 Oct 2015
  • Took place at:Leonda by the Yarra, Hawthorn

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Tags

2015

Share this page