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Courses/Accounting & Tax/Corporate Tax

Dividends from Transactions with Associated Persons

Mastering Tax Implications and Practical Solutions for Close Company Dividends.

Created byTEO Training
BeginnerUpdated Jan 17, 2025
Dividends from Transactions with Associated Persons

What You'll Learn

check_circleUnderstand the key rules and principles of dividend taxation.
check_circleIdentify and anticipate relevant tax issues for close companies.
check_circleProvide informed advice on tax implications to clients.
check_circleApply practical strategies to address common tax challenges effectively.

About This Course

This course covers 6 key tax considerations and common pitfalls that advisors and their clients need to be aware of when paying a dividend from a close company.

Included is a review of the non-cash dividends that can arise under income tax legislation.

The course provides a review of practical issues with a clear analysis of tax law and practice, using examples to illustrate the issues.

Specifically, it will cover:

  • Solvency
  • Imputation
  • RWT
  • Shareholder Continuity
  • Non-Cash Dividends
  • Distributions on Wind Up

Suited to:

This course is suited to intermediate through advanced accountants in public practice who are dealing with close companies and their shareholders. It will also be suitable for corporate accountants of close companies.

Your Instructors

TEO Training
TEO Training
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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.

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