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Recorded Webinars
As is commonly known, base rate entities are eligible for a lower company tax rate than other corporate entities. However, is the tax rate affected by funds flowing in and out of a company? This session explores the issue, including: What is the definition

Date/Time

About the Webinar

As is commonly known, base rate entities are eligible for a lower company tax rate than other corporate entities. However, is the tax rate affected by funds flowing in and out of a company? This session explores the issue, including:

  • What is the definition of a base rate entity?
  • What type of income is base rate entity passive income?
  • How are capital gains accounted for in the base rate entity passive income calculation?
  • How is trust and partnership income defined?
  • Can franked dividends streamed from a trust to a company be classified as non-portfolio dividends?
  • How to calculate the correct company tax rate for:
    • bucket companies
    • holding companies
  • The effects on imputation credits
  • Practical examples from LCR 2019/5

Presented By

Anna Wilson
Barrister, Victorian Bar Melbourne, Vic

Anna acts for the Commissioner and the taxpayer in both State and Federal jurisdictions. Her practice extends to tax technical and structuring advice, tax investigations and audits, private rulings and objections, through to litigation and alternative dispute resolution. Anna also acts in regulatory/disciplinary matters such as those involving registration with the Tax Practitioners Board and/or membership of professional accounting associations. She was involved in the superannuation round of the Financial Services Royal Commission and acts in disputes between members of self-managed superannuation funds.

Anna lectures in the Masters program at Melbourne University, teaching the subject Capital Gains Tax: Problems in Practice.

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

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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