This course covers key tax considerations and common pitfalls that advisors and their clients need to be aware of when paying a dividend from a close company. It will also review the different types of dividends that can arise under income tax legislation. The course will provide a review of practical issues with a clear analysis of the tax law and practice, using examples to illustrate the issues.

These include the following:

• General Dividend Issues
  • Solvency
  • Imputation
  • RWT
• Non-Cash Dividends
• Distributions on Wind Up

Upon satisfactory completion of this webinar you will be able to:

• understand the rules and principles better
• identify relevant tax issues
• have a greater awareness of tax implications in each of the areas.

Total  CPD Hours: 1.5 (75 mins + 15 min Q&A)

Suited to:

• intermediate through to advanced accountants in public practice who are dealing with close companies and their shareholders
• corporate accountants of close companies.

PRESENTER

Mike Hadwin, Director, Symmetry Advisory

Mike is a regular presenter for TEO Training. You will learn from Mike’s 35-plus years of tax experience as a public CA and facilitator. His clear presentation
style enables you to quickly understand and apply practical learning concepts to common situations you may face in your role.