Special Tax & Superannuation topics 2022-23 - Extracting capital from entities

Examine how to get capital to clients from companies and issues that may arise such as access to tax sheltered amounts, tax implication of liquidation and demerger rollover.

$109.09

non-member : $130.91

Description

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

Gain an understanding of how a shareholder can access concessionally taxed amounts from a company (e.g active asset reduction amounts) in a tax effective form
Analysis of how to extract gains disregarded under the 15 year- exemption from a company. Practical steps in getting funds out of the entity
Understand the role of liquidating a company in extracting tax-sheltered amounts (active asset reduction amounts or pre-85 reserves) to shareholders
Gain an understanding (high-level) of what demerger rollover is and when might it be used in the SME space

This session forms part of the Special Tax & Superannuation Topics Series.

These concise 1.5-hour sessions have been specifically designed for an online platform to ensure training is informative, immersive and even fun. These sessions will:

Ensure you get the critical knowledge you need while minimising your time out of the office.
Assist you in providing proactive tax and superannuation advice and identifying tax planning opportunities early
Help you avoid any possible traps and pitfalls
Give you answers to the questions most relevant to you.

Our partnership with Thomson Reuters gives you the most up-to-date information, updated regularly and enhanced by our technical specialists.

Presenter

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