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Recorded Webinars

Recorded Webinar: Company Tax Rate and Franking Credits: Getting it Right as the BRE Rate Reduces

Since the introduction of lower rates for base rate entity companies, issues are arising causing practitioners to scratch their heads. This session covers the following areas: Which companies can access the lower company tax rate? Calculating t
PRESENTED BY Mark Molesworth Partner - BDO , Brisbane

Date/Time

About the Webinar

Since the introduction of lower rates for base rate entity companies, issues are arising causing practitioners to scratch their heads. This session covers the following areas:

  • Which companies can access the lower company tax rate?
  • Calculating the “corporate tax rate for imputation purposes”
  • What are the consequences on the franking of dividends as the BRE tax rate progressively lowers?
  • Situations where “trapped” franking credits can arise, including:
  • when restructuring
  • paying dividends to family companies
  • Worked example of how to treat income received via interposed entities to a company for the “passive income” test

Presented By

Mark Molesworth
Partner, BDO Brisbane, QLD

Mark is a partner with chartered accounting firm BDO’s tax division. He has more than 20 years’ experience in advising taxpayers with respect to all areas of taxation including CGT, FBT, and income tax.

Some of his areas of speciality include international tax, the small business CGT concessions, the debt/equity provisions and the trust loss provisions.

He also provides taxation advice to other smaller accounting and legal practices in respect of their clients.

Mark has Bachelor of Commerce and Bachelor of Laws degrees from the University of Queensland and is a Chartered Accountant and Chartered Tax Adviser.

Who 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.

CPD Information

Accountants can claim up to 1 CPD/Training hour. FASEA – category “Technical Competence” – 1 hour. This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion.

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]

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