The webinar will review potential dividends that could arise to shareholders from transactions with associated parties where the transaction is not at market value.

One of the trickier issues in dealing with SMEs is the fact that they are controlled and owned by family members. As a result, the parties are often associated to one another for tax & GST purposes. In this webinar we are going to look at the associations and the dividend implications of the transactions for Income Tax purposes. The issues/areas covered in the webinar will be:

• Who is associated
• Dividends
• Personal Expenses
• Tangible Assets
• Intangible Assets
• Transfers between two Companies

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

1 hour and 15 minutes

This course will be suited to intermediate through to advanced accountants in public practice who are preparing financial statements, GST returns and tax returns. It will also be suitable for accountants employed by SME businesses.

PRESENTER

Mike Hadwin, Director, Symmetry Advisory

Mike is a regular presenter for TEO Training. You will learn from Mike’s 40 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.