The corporate tax rate for small businesses has changed repeatedly over the last four years. Now that most taxpayers and advisers have completed income tax return lodgements for the year ending 30 June 2018, this session reviews the small business and base rate entity rules and offers some ideas for managing imputation and franking credits for future years.

Featuring: Ken Mansell, Tax Rambling, Canberra

[24.48 minutes] [0.41 CPD hours]