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Recorded Webinars
Recorded Webinar: Base Rate Entity Tax Issues
With the dust having settled on reforms to the company tax rate, it’s time to consider the strategic implications of differential tax rates for tax and franking purposes. This session considers opportunities and traps through the use of case studies, including:
PRESENTED BY
Alexander King
Director, HLB
Date/Time
About the Webinar
With the dust having settled on reforms to the company tax rate, it’s time to consider the strategic implications of differential tax rates for tax and franking purposes. This session considers opportunities and traps through the use of case studies, including:
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What is a base rate entity?
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types of entities covered
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understanding the aggregated turnover test
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how do you calculate base rate entity passive income? LCR 2018/D7
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Managing scenarios where:
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tax was paid when taxpayer was not a base rate entity/small business entity, but franked dividend is paid while taxpayer is a base rate entity
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tax was paid while taxpayer was a base rate entity/small business entity, but franked dividend is paid while taxpayer is not a base rate entity
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are there opportunities for taxpayers hovering around the threshold?
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Interaction with small business concessions: TR 2019/1 on when company is carrying on a business
Presented By
Alexander King
Director, HLBWho Should Attend?
This webinar is suitable for accountants advising in taxation matters – Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.
Enquiries/Assistance
If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Lisa Tran on (03) 8601 7709 or email: [email protected]