Companies and associates transact frequently for a variety of reasons, shareholder salaries, drawings, restructures, recharges, management
fees, staffing arrangements etc. If not appropriately addressed,
the tax complications for the company and / or shareholders can become burdensome.

This webinar will cover some of these transactions with a specific focus on when deemed dividends can arise, and what can be done to mitigate the tax
implications of these.

The course will cover:

• What is a dividend;
• What is an associated person;
• Calculation of the dividend;
• Dividend benchmarking for imputation credits;
• Dividend streaming;
• NRWT and RWT obligations; and
• Exclusions from deemed dividend rules and alternative options.

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

• Fully understand when a deemed dividend may arise;
• Understand the consequences of deemed dividends; and
• Understand alternative options.

Total CPD Hours: 1.25 (1 hour + 15 min. Q&A)

 Suited to:
Accountants, lawyers and small business owners.

PRESENTER

Richard Muth, Senior Manager – Tax Advisory, Findex/Crowe

Richard Muth is an experienced taxation practitioner at Findex / Crowe having more than 10 years of experience with clients ranging from large
multinational groups, Australasian groups, New Zealand based SMEs along with high net worth individuals.

A core specialty of Richard’s is helping those who are looking to call New Zealand home understand what this means for them from a tax viewpoint.
Richard also helps those looking to take up opportunities overseas understand how New Zealand will or will not tax them while they are away.