Examine the key requirements for maintaining a qualifying company status, tax implications of dividends, and income tax issues when winding up a qualifying company.
Although the qualifying company regime was superseded by the look-through company regime on 1 April 2011, qualifying companies that existed on that date continue to operate under the regime.
To remain a qualifying company, it is necessary to satisfy a number of requirements. Special rules apply to dividends from qualifying companies that determine the extent to which the dividend is taxable or tax-exempt.
This webinar will examine:
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Suitable for:Â This webinar is intended for accountants whose client base includes qualifying companies. It will provide experienced practitioners with a refresher on how the qualifying company regime works, while also equipping newer practitioners with the knowledge needed to work with complying companies.
TEO Training provides practical learning experiences on primarily tax-related topics for accountants, lawyers and business advisors across New Zealand.
Partner – Tax Advisory, Findex/Crowe
Stephen Richards is Partner in the Tax Advisory team at Findex. Findex is one of the largest providers of integrated financial advisory and accounting services to individuals, SMEs, and corporates in Australasia. Stephen has been practising in tax advisory for over 20 years and is a sought-after speaker on tax topics, including for CCH, CAANZ, and TEO Training courses and lecturing in taxation practice at the University of Otago. Stephen is renowned for making complex topics understandable.
