The focus of this webinar is the fundamentals to the imputation system, covering the following specific subject matter:
• franking distributions;
• distribution statements;
• the benchmark franking rule;
• franking accounts and their operation;
• franking deficit tax;
• the administration of imputation;
• the effect of receiving franked distribution;
• manipulation of the imputation system;
• anti-avoidance measures; and
• trans-Tasman imputation rules.
The character of dividends from both a tax law and corporations law perspective is also covered. It provides practical guidance on the maintenance of a franking account.
The effect of receiving a franking distribution for both individuals, and entities, such as companies, trusts and partnerships are considered by way of practical examples and case studies.
To put the current rules into context, the webinar also contains a brief history of the imputation system in Australia as well as an explanation of the rationale for it being adopted. Practical tips on the administration of the imputation system will be provided and the more advanced subject of the imputation anti-avoidance rules covered.
This webinar covers the subject of imputation at an introductory – intermediate level and beyond.
It is suitable for accounting, taxation and legal professionals, as well as those working in commerce that may require a working knowledge of imputation.
Crowe Horwath is the largest provider of practical accounting, audit, tax, business and financial advice to individuals and businesses from a network of over 80 offices throughout the country. The firm’s team of 300 Principals (approx.) and professionals deliver a full range of accounting including, audit and taxation, business advisory, corporate finance and wealth management services from offices in the cities of Sydney, Melbourne, Brisbane, Canberra, Perth, Auckland, Wellington and major regional centers in Australia and New Zealand.
You will be provided with:
• PowerPoint presentation slide deck
• Supporting documentation
• Webinar Recording to view multiple times for up to 6 months
• An opportunity to ask questions to the presenter
Improve your working knowledge of imputation.