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Recorded Webinars

Recorded Webinar: The Base Rate Entity Tax Rate: Attractive if You Can Get it, But Not a Gimme

As a result of the progressive reduction in the company tax rate in recent years for those entities that satisfy certain criteria, the base rate entity (BRE) company tax rate now stands at almost half the highest marginal tax rate. Good if you can get it, however there are some hu
PRESENTED BY Linda Tapiolas Partner, Chartered Tax Adviser - Cooper Grace Ward , Brisbane

Date/Time

About the Webinar

As a result of the progressive reduction in the company tax rate in recent years for those entities that satisfy certain criteria, the base rate entity (BRE) company tax rate now stands at almost half the highest marginal tax rate. Good if you can get it, however there are some hurdles to jump for eligibility. This session looks into the eligibility requirements and the tax issues to consider, including:

  • The eligibility requirements
  • How to calculate “aggregated turnover”
  • When income from providing accommodation is not considered rental income under the BRE passive income test (TD 2006/78)
  • How the BRE passive income rules apply to:
    • franked dividends and capital gains streamed from a trust
    • other income from trusts and partnerships
    • the allocation of expenses when deriving trust income
  • The impact on:
    • holding companies
    • company to trust to corporate beneficiary arrangements
    • companies with varying proportions of ownership
  • Managing the impact on franking credits when mismatch of company tax rate and corporate tax rate for imputation purposes
  • How the BRE company tax rate applies for not for profit companies
  • Practical examples of various scenarios, structures and consequences

Presented By

Linda Tapiolas
Partner, Chartered Tax Adviser, Cooper Grace Ward Brisbane, Qld

As a partner in Cooper Grace Ward’s commercial team, Linda specialises in providing tailored advice and support services to accountants, financial planners and other professional advisers.

Linda provides technical advice on complex tax, capital gains tax (CGT), Division 7A issues, and acting on business sales and acquisitions to ensure clients achieve commercial and tax effective outcomes.

Prior to joining Cooper Grace Ward, Linda worked as an accountant for 18 years, advising clients on capital gains, business acquisitions, and restructuring, providing her with a unique insight into her current clients’ business environment. She also regularly conducts seminars and training on topics including business structuring, CGT small business concessions and Division 7A issues.

Who Should Attend?

This webinar is suitable for accountants advising in taxation matters – Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.

CPD Information

Accountants can claim up to 1 CPD hour. This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion.

While TEN takes all reasonable care to include accurate and up-to-date information regarding CPD category classifications and compliance obligations, information regarding CPD point allocation are provided as a guide only. Allocation of CPD points is subject to the CPD requirements of your jurisdiction, personal circumstances and professional requirements. You are solely responsible for determining whether a particular product is appropriate for your CPD requirements.

Enquiries/Assistance

If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Lisa Tran on (03) 8601 7709 or email: [email protected]

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