Restructuring groups is a common practice as businesses evolve over time. The dividend stripping rules can
apply in many of these restructures and can result in tax payers being double taxed on the same income.
Consequently, it is critical to consider potential implications of these rules prior to the sale/transfer of share whether
to an associated person or a third party.
Total CPD Hours: 1.25
Upon satisfactory completion of this activity you will be able to:
- Understand the dividend stripping rules
- Know what to look for to identify risks of dividend stripping
- Understand what the IRD are focusing on in this area
Accountants, lawyers and business advisors at the manager – senior level.
Jarod Chisholm, Senior Partner, Findex/Crowe
Jarod is a senior partner in the Otago Tax Team for Findex/Crowe and has been a regular presenter for TEO,
presenting on a wide range of topics in all areas of tax. Jarod’s background includes working in “Big 4” firms in Australia
and New Zealand in the tax domain and working for large corporates as a management accountant.
Jarod is recognised as an industry leader in the area of foreign investment and regularly assists other accountants/advisors
with their clients. He provides commercial, practical, tax advice in all areas of tax.
- 10 March 2020
10:00 am - 11:15 am