The Company Tax & Franking Rules Webinar

A step-by-step guide to applying the new rules
Thursday 12 December 2019

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Working with the passive income test
Step-by-step guide to applying the tax rate and franking rules
Problem areas and solutions

With so many changes to the company tax rate and franking rate rules over the last few years, not to mention ATO guidance which has sometimes raised more questions than it has answered, it has become far more difficult to determine the tax rate and franking rate that applies to many company clients.

This webinar walks through the rules step-by-step to ensure that you and your team can apply them with confidence both now and as further changes take effect in coming years.

We also look at planning opportunities to ensure that clients can make fully informed decisions around payment of franked dividends and don’t inadvertently waste franking credits that have been built up.

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What we cover

This practical session covers:

  • How to determine whether a company is a base rate entity
  • A step-by-step guide to which tax rate to apply
  • Applying the new passive income test
  • When income is received from a trust or partnership – how to work through the tracing process
  • How one-off events can make a difference to the tax and franking rate
  • How to deal with bucket companies
  • How the business structure can change the outcome
  • A step-by-step guide to determining the maximum franking rate for dividends
  • Stranded franking credits and how to utilise them
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Our Presenter

Michael Carruthers

Tax Director, Knowledge Shop

Michael oversees the development of the tax team for Knowledge Shop and Hayes Knight in Sydney and is head of the Hayes Knight group’s national tax committee.

Michael has a knack for seeing through the complexity and helping practitioners work through highly technical issues with certainty and accuracy

Michael is a member of the advisory panel for the Board of Taxation and is a member of the reference group for the Board’s review of small business concessions. He was also an expert panel member for the Board’s review of tax impediments facing small business.

Michael Carruthers
Michael Carruthers
Tax Director, Knowledge Shop

Thursday 12 December 2019

12:00pm - 1:15pm AEDT in ACT, NSW, TAS & VIC
11:30am SA | 11:00am QLD | 10:30am NT | 10:00am WA

Members

  • $195 Individual access
  • $350 Office access*
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Non-Members

  • $235 Individual access
  • $390 Office access*
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Terms & conditionsAll registrations to Knowledge Shop events are subject to our terms and conditions which include a cancellation policy. No refunds are provided for cancellations received 1 day prior to the webinar. No credits are available less than 2 hours prior to the event under any circumstances.

*The office rate applies per office location (maximum 10 participants per office location). The PD points for all attendees will be recognised - multiple links at same location if required. We will contact you for the names of your team once you have registered as an office.

Requirements

You will need a computer with audio!!

  • Audio Your computer needs speakers or a headset to hear the audio (do a quick check these work). If you are having problems, you can dial in on the phone number provided on the reminders and confirmation but please note your carrier will charge you at long distance rates.
  • Software Join the webinar 15 minutes prior to check that your computer systems allow you to download the GoToMeeting software. Or check your connection days before the webinar by going here
  • Webinar URL To join the webinar, you need to click this link. It was sent to you when you registered and will also be on the reminders - check your spam if you have not received and please contact us ASAP if you have lost.
  • Changing computers If you need to change computers during the webinar, make sure you log off the webinar on the first computer before logging onto the second computer.
  • PC requirements PC users (Windows® 8, 7, Vista, XP or 2003 Server) ; Mac users (Mac OS® X 10.6 or newer); Mobile users (iPhone®, iPad®, Android™ phone or Android tablet).