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Courses/Tax/Corporate Tax *

Corporate Tax Essentials: Key Rules and Case Insights

Master foundational corporate tax rules, continuity tests, and case precedents to optimize compliance and manage tax obligations effectively.

Created byTEO Training
5.0
(2 reviews)
BeginnerUpdated Jan 16, 2025
Corporate Tax Essentials: Key Rules and Case Insights

What You'll Learn

check_circleAppreciate the potential impacts of recent tax law changes on your work
check_circleExplain recent changes in tax law and practice as they pertain to your clients
check_circleApply your learning to the preparation of future year’s income tax and GST returns

About This Course

This course provides a thorough understanding of corporate tax fundamentals, including continuity tests, tax loss management, and imputation credit compliance. Participants will explore key case law, Inland Revenue Department (IRD) guidelines, and best practices for navigating corporate tax obligations. Through practical examples and case studies, this course equips tax professionals and business leaders with the knowledge to make informed decisions, address compliance risks, and implement effective strategies for managing corporate taxes.

Some of the highlights, include:

  • The Business Continuity Test
  • Debt Remission Within an Economic Group
  • Income tax treatment of COVID Support payments received by Shareholder Employees
  • The Tax Loss Carry-Back Scheme
  • Changes to the LTC eligibility criteria
  • The new rules for distribution of Tainted capital gains
  • Provisional Tax Attribution Rules
  • Restoration of stuck off company
  • Corporate Management Fees
  • Shareholder Current Account - Paid Doesn’t Always Include Credited
  • Deduction of Legal Fees on action on behalf of a company
  • The IR View on Dividend stripping

In two sessions, you will receive an update on relevant tax changes affecting corporate SMEs. This will help you chart your course for the forthcoming year.

Suited to:

Intermediate to senior accountants in public practice and any accountants working for privately owned companies.

Your Instructors

TEO Training
TEO Training
menu_book204 courses
star214 reviews

TEO Training provides practical learning experiences on primarily tax-related topics for accountants, lawyers and business advisors across New Zealand.

Mike Hadwin
Mike Hadwin

Director, Symmetry Advisory

Mike is a regular presenter for TEO Training. You’ll learn from Mike’s 30-plus years of tax experience as a public Chartered Accountant (CA) and facilitator. His clear presentation style enables you to quickly understand and apply practical learning concepts to common situations you may face in your role.

Credit Information

What Students Are Saying

5.0
Student's Choice
2 reviews

Frequently Asked Questions

We are a registered provider with 327+ associations and regulatory bodies worldwide. We operate across 29 global markets including Canada, the US, Australia, and the UK. Every course page clearly displays its specific accreditations. Upon completion, you receive a professional certificate that can be validated online. Our certificates include all necessary accreditation details, credit hours, and completion dates, and are formatted specifically to meet the submission requirements of most global regulatory bodies.