Special Tax Topics 2024-25 - What rate do I use to frank this dividend?

With a multi-rate corporate tax system, franking a proposed dividend can be confusing. Accountants often help corporate clients determine the correct tax rate to use, especially when rates change.

$113.64

non-member : $136.36

Description

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

Identify when Aggregated Turnover limits for this area of tax
Identify receipts which are Base Rate Entity Passive Income amounts
Identify the tax rate for franking a dividend
State the step-by-step process for franking a dividend

This session forms part of the Special Tax 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