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Companies, Dividends & Year-End Tax Planning Webinar

Recorded 22 May 2025 Maximising opportunities, eliminating risks and getting the process right

Managing the complexities of the franking system
The right procedures, the right tax treatment
Using dividends to make Division 7A loan repayments

Recorded 22 May 2025

The corporate tax system and franking rules are complex and changes in recent years have made this area more difficult to deal with in practice. There are a wide range of specific problem areas that company clients face, particularly when they want to extract profits.

The Companies, Dividends & Year-End Tax Planning Webinar focuses specifically on dividend payment issues with the aim of ensuring that your clients are following the right procedures and are getting the tax treatment right. This includes the steps that need to be followed to ensure that Division 7A loan repayment arrangements involving dividends are effective for tax purposes.

Total 1.25 CPD Hours

What we cover

When a company is allowed to pay a dividend
Determining when the dividend should be taxed in the hands of the shareholders
The conditions that need to be met in order to be able to attach franking credits to dividends and the situations when the ATO won’t allow dividends to be franked
Navigating the maximum franking rate rules
Managing the interaction between the company tax rate and franking rate rules
Using dividends to make Division 7A loan repayments – make sure the process will stand up to ATO scrutiny
Managing franking deficit tax issues and the concessions that can apply to private companies
Integrity rules that need to be considered when paying dividends

Rae Ni Corraidh

Tax Adviser, Knowledge Shop

Rae is an experienced tax advisor and trainer focused on helping practitioners apply complex tax rules to real life scenarios. She has a genuine passion for helping practitioners find a solution to the tax problems that their clients face (and sometimes unwittingly cause).

She understands the challenges faced by practitioners and brings a wealth of practical experience to Knowledge Shop workshops and webinars to ensure participants walk away with the knowledge and tools they need to help their clients navigate the technical issues they are facing.

Rae holds a Masters in Commerce specialising in tax and has over 20 years tax experience in professional services firms, ten in Big 4 firms both in Australia and internationally and has held management positions in mid-tier firms.