Presented by: Ken Mansell
The Monthly Tax Update webinars keep you informed and at the forefront of your profession.
In this session, we will look at the new rules regarding what companies get the 27.5% company tax rate and what companies pay tax at 30%. But more importantly, we will look at what rate applies when we want to pay out franked dividends. Get this wrong and 2.5% of the tax paid by the company never gets paid to shareholders. Get this right and you can clear out franking traps.
- Company tax rates
- Base rate entities
- Passive income
- Imputation rules
- Paying tax at 27.5% and paying dividends at 30%
Understand the new rules regarding company tax rates and imputation
Recorded on Wednesday, 28 November 2017
1 CPD Hour