Anti-avoidance Capital Gains Tax (CGT) Imputation

Private company capital management " Part 1

Source: QLD

Published Date: 10 Nov 2016

 

This presentation covers:

  • dividends 30% corporate tax
  • non-resident shareholder
  • how is the franking credit calculated?
  • SMSF shareholders
  • non resident shareholders
  • non testamentary gifts
  • using SMSF's to strip private companies
  • Div 7A loans
  • pre CGT share and CGT event K6
  • share buy-backs
  • Division 204
  • Division 727 - indirect value shifting
  • other capital reductions.

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Individual Session

Private company capital management - Part 1

Author(s): Paul Hockridge

Details

  • Published By: Paul Hockridge
  • Published On:10 Nov 2016
  • Took place at:Sofitel Noosa Pacific Resort, Noosa

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Tags

Anti-avoidance Capital Gains Tax (CGT) Imputation Estate planning Succession Corporate tax Income tax 2016

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