The Dividend Tax Rules 2021 – For Small and Medium Companies

Description

Including Inland Revenue’s latest statement - Non-Cash Dividends

While many small and medium sized companies do not regularly “pay” dividends; other dividend effects (deemed dividends) frequently surface in tax disputes:

  • What is a dividend and non-cash dividend? Loans and other benefits.
  • Non-cash dividends and benefits provided to shareholders, shareholder employees or their associates.
  • Dividend, or FBT or PAYE?
  • Exempt dividends distributed as part of share repurchase, wind-up or liquidation of a company.

This introductory/intermediate level webinar will also cover, what is and is not a taxable dividend, exempt dividends (foreign and wholly owned group dividends), tax planning and dividends.

LEARNING OUTCOMES

Attendees will get a sound practical understanding of the situations when the dividend tax rules will apply to small and medium companies.

SUITED TO

Accountants, lawyers and others involved in providing tax advice or preparing returns for small and medium companies.

PRESENTER

Maurits van den Berg, Senior Manager, Taxation Services, Baker Tilly Staples Rodway

1.25 CPD Hours

  • Sep 28
    Tue, 2:30 PM NZDT - 3:45 PM NZDT Online
    • $195.00 excl. GST

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One-connection-one-fee

Our webinars operate on a 'one-connection-one-fee' basis so you can have your whole team participate for one cost effective price and claim CPD points.

Recordings

All registrants to a live webinar will automatically be sent a recording at the end of that week along with a full transcript of the webinar, regardless of whether you attended or not.

Sole practitioners

A discount on webinars is available for sole practitioners. Please contact us at NZ‑learning@wolterskluwer.com to confirm eligibility.