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Tax, Share Trading & Investing Webinar

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The practical management of the key tax issues for share transactions

Revenue or capital account
Protecting franking credits
CGT calculations and concessions

A Live Instructor Led Webinar

Many of our clients hold shares in companies, either as part of an investment portfolio or in connection with a trading activity. Either way, there are a range of tax issues that need to be considered when clients receive shares, sell shares, or receive dividends relating to shares.

The Tax, Share Trading & Investing Webinar looks at how to determine whether share transactions should be recognised on revenue or capital account and when clients are carrying on a share trading business. We explore some of the specific issues that need to be considered when clients are carrying on a share trading activity including the trading stock rules and non-commercial loss provisions.

We look at the common issues faced by investors, including how to determine whether franking credits attached to dividends can be claimed, how to deal with dividend reinvestment and bonus share arrangements, and the key issues to consider when performing CGT calculations.

This is essential training for every accountant.

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AU $195 members
AU $235 non-members

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Register Team*

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AU $520 members
AU $595 non-members

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Total 1.5 CPD Hours

Details

Recorded: 1 September 2022

FPA accredited for 1.5 CPD hours (30082)

  • 1.0 Technical competence
  • 0.5 Regulatory compliance and consumer protection

Terms & conditions: All 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.

*Office Registrations. Maximum 15 participants per firm (must have same email domain). The PD points for all attendees will be recognised and links will be provided to all attendees.

What we cover

The Tax, Share Trading & Investing Webinar explores the most common tax issues that clients face when dealing with share transactions and dividends and how to work through these issues in practice.

What's included?

  • 1 x 1.25 hour (est.) webinar
  • 3 month access to Q&A embedded webinar recording
  • Reference notes
  • Determining whether a client holds shares on revenue or capital account
  • Is your client carrying on a share trading business?
  • Applying the trading stock rules to shares
  • Determining the extent to which clients can claim interest deductions for money borrowed to acquire shares
  • Confirming whether clients can claim franking credits attached to dividends
  • Exploring the integrity rules that can impact on franking credits
  • Calculating capital gains and losses under the CGT rules
  • Dealing with option arrangements in practice
  • Dividend reinvestment arrangements and bonus shares
  • Applying CGT concessions to transactions involving shares
  • Key issues that arise when clients receive shares as payment for services

Our presenter

Tax Director, Knowledge Shop

Michael Carruthers

ProfileMichaelCarruthersMichael is an adviser, author, in demand presenter, mentor to Knowledge Shop’s technical team, and is well known for his capacity to translate highly technical information into tangible and useable advice for the profession. He has a knack for seeing through the complexity and helping advisers work through highly technical issues with certainty and accuracy.   

Michael works with advisers every day to help them negotiate and implement the constant tide of change impacting the industry. He was a long-term member of the advisory panel for the Board of Taxation and was 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.