Imputation Made Simple – Understanding the Fundamentals

Get to grips with imputation fundamentals and understand how the rules impact individuals and entities in practice

This session provides a clear, practical guide to the imputation system, helping you understand its key components and how they affect both individuals and entities. We will explore:

• Franking distributions and distribution statements
• The benchmark franking rule and franking accounts
• Franking deficit tax and administration of imputation
• The impact of receiving franked distributions for companies, trusts, partnerships, and individuals
• Manipulation risks, anti-avoidance measures, and trans-Tasman rules

We will also cover the character of dividends under tax and corporations law, with practical tips for maintaining franking accounts. Real-world examples and case studies will show how the rules work in practice, while a brief history of the imputation system and its rationale provide essential context.

Whether you are managing franking accounts, advising clients, or simply looking to deepen your understanding, this session equips you with 

Learning Outcomes:

By the end of this session, participants will understand

• The fundamentals of the imputation system, including franking distributions, 
• Account administration, 
• Anti-avoidance rules, and 
• The practical impact of franked dividends for individuals and entities

Suited to:

The session is suitable for accounting and taxation professionals

You will also be provided with: 

• Access to watch the Live Webinar 
• Opportunities to ask real time questions to the presenter/s
• Poll questions to test your knowledge 
• Access to On Demand recording, which can be viewed multiple times, for as long as required 
• Presenters contact details for follow up questions 
• CPD Quiz (for On Demand recordings)
• CPD Certificate 
• CPD Report – Logged automatically 
• PowerPoint Presentation
• Verbatim Transcript, with Searchability
• Supporting Documentation