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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)
Accountants, lawyers and small business owners.
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.
- 23 February 2021
10:00 am - 11:15 am