This webinar will consider the rules governing the taxation of dividends for income tax purposes, including the definition of a dividend, when a dividend arises, resident and non-resident withholding tax implications and company liquidations. We will also discuss related imputation issues and alternate forms of corporate structures.

By the end of the course you will be able to:

• better understand the mechanics of the dividend and imputation regimes and the related tax implications for shareholders
• identify circumstances when a taxable ‘dividend’ may arise (even if not formally declared)
• know the difference between the various company structures and the tax impact of alternative forms of owner remuneration.

This course will be suited to junior to intermediate accountants and tax advisors

1.25 CPD hours duration

PRESENTER

Craig Macalister, Partner – Tax Advisory, Findex

Craig is a Taxation Advisory Principal at Findex in Invercargill. He has unrivalled experience in this role. Craig joined Findex in 2012 as a Tax Principal heading up the South Tax team. In this role Craig provides the firm and its clients with advice on all aspects of GST, income tax and fringe benefit tax. He joined Findex following his role as Tax Director with the New Zealand Institute of Chartered Accountants. This role primarily involved leading the Institute’s direction and input on tax policy and overseeing the Institute’s Tax Advisory Group. Craig is a co-author of the Staples Tax Guide and GST in New Zealand.