Foundations of Tax 2023-24 - Session 14: Companies: Introduction and imputation

On successful completion of this topic, participants should be able to:

• Critique the performance of a company business structure in respect of the common business structuring considerations
• Explain the taxation implications arising when a company carries on a business
• Explain the taxation implications when profits are extracted from a company (imputation)
• Determine whether a refund of GST is payable.

This session forms part of the Foundations of Tax series

The Benefits:

These concise sessions have been specifically designed for our online education platform, to ensure that you get an in-depth understanding of the fundamental tax topics in minimal time.