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Tax-Effective Extraction of Retained Earnings video
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Member Price: $61.88
Non Member Price: $75.63
Publication date: 18 Mar 15 | Source: NATIONAL DIVISION, THE TAX INSTITUTE
Abstract:
This video is a filmed session from the 30th National Tax Convention, powerpoint slides are incorporated with the presentation.
This video covers case studies to demonstrate how to extract retained earnings in a tax effective way.
Worked examples covered were:
- changes impacting the top up tax rate: NDIS, debt levy, corporate tax rate reduction
- franking credit refunds through SMSF shareholders – dead in the water?
- utilisation of 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 regarding pre-CGT assets and shares
- dealing with capital losses.
Purchase individual materials from this session:
Tax effective extraction of retained earnings from “dormant” private companies: Case studies
Author(s):
Paul HOCKRIDGE
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Author profile
Paul Hockridge CTA
Paul Hockridge, CTA, is the Principal of Hockridge Advisory. He has worked for the ATO, a large law firm, has been a partner in medium and Big 4 chartered accounting firms and has over 30 years’ experience in tax, asset protection, estate and succession planning. Paul’s niches include litigation support, property development and FBT and salary packaging. Paul specialises in advising high wealth families and closely held businesses, as well as providing support for a number of accounting and law firms. Paul maintains a practicing certificate as a legal practitioner in Victoria, is a fellow of Chartered Accountants Australian and New Zealand, is senior fellow and teaches in the Masters program in the Law School at the University of Melbourne and is a chartered tax adviser. He sits on The Tax Institute’s FBT and Employment Taxes Committee and was an original contributor to The Tax Institute’s book, Estate and Business Succession Planning. Perhaps Paul is best known as a regular presenter at local, State and National Tax Institute conferences.
- Current at
10 December 2024
This was presented at 30th National Convention .
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