The Company Tax & Franking Rules Webinar

The implications of the changing company tax rates on the dividend franking rules
Recorded 13 August 2020

Individual Recording

Working with the passive income test
Step-by-step guide to applying the tax rate and franking rules
What the change to a 26% lower tax rate from 1 July 2020 means for your clients

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.

The Company Tax & Franking Rules 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.

Member Recording 
Individual Recording
Office Recording

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
Member Register
Individual Recording
Office Recording

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

Register

Individual 

$195 Member
$235 Non-member

Office*

$430 Member
$480 Non-member

 *The office rate applies per office location (maximum participants temporarily increased to 20 per office location). The PD points for all attendees will be recognised.

How to access the recording

  1. Knowledge Shop members, access your discounted pricing by logging into the Knowledge Shop member website and registering. More on membership.
  2. For Individuals:
    • Register and we will email you your access details to Knowledge Shop's IQ platform (generally within 24 - 48 hours).
    • Your recording and any successive recordings you purchase will display on your personal profile.
  3. For Offices (access for up to 10 individuals from the same firm): 
    • Register and we will contact you to organise login details for your nominated staff members (generally within 24 - 48 hours).
    • You can also nominate a supervisor from your firm who will be able to see who has completed the webinar and where applicable, their quiz scores.
  4. Your recording will be available for 3 months from the date of purchase and can be viewed as many times as the registered person likes within those 3 months. Once watched, your PD hours will be recorded on the personal profile of the participant. 

Terms & Conditions 
All registrations to Knowledge Shop events are subject to our terms and conditions which include a cancellation policy. No refunds are available for webinar recordings once the Knowledge Shop IQ platform has been accessed.  Refunds are only possible if the webinar recording has not been accessed.