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Dividend Stripping: Tax Implications and Compliance
Understand dividend stripping rules, anti-avoidance provisions, and practical approaches to manage tax risks and compliance effectively.schedule1h
TEO Training
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204 Courses
• 124 Reviews
TEO Training provides practical learning experiences on primarily tax-related topics for accountants, lawyers and business advisors across New Zealand.
Jarod Chisholm
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Senior Partner, Findex/Crowe
Jarod is a senior partner in the Otago Tax Team for Findex/Crowe and has been a regular presenter for TEO, presenting on a wide range of topics in all areas of tax. Jarod’s background includes working...
About this course
This course provides a detailed exploration of dividend stripping, its tax implications, and compliance requirements under current rules and provisions. Participants will learn about key topics, including anti-avoidance measures, GB1 provisions, tax treatment of share transactions, and the implications of retained earnings in share sales. With practical examples and case studies, this course equips tax professionals and business leaders to navigate the complexities of dividend stripping, mitigate risks, and ensure compliance while optimizing tax outcomes.
Topics List:
- Understanding Dividend Stripping: Key Concepts
- GB1 Anti-Avoidance Provisions and Applications
- Tax Treatment of Share Sales and Retained Earnings
- Imputation Credits and Dividend Substitution Rules
- Managing Share Transactions Within Trusts
- Capitalization and Available Subscribed Capital (ASC)
- Dividend Integrity Measures: Risks and Scenarios
- The Role of Loans and Overdrawn Current Accounts
- Analyzing Case Studies in Dividend Stripping Scenarios
- Practical Strategies for Tax Compliance
This course includes:
schedule1 hour on-demand video
signal_cellular_altBeginner level
task_altNo preparation required
calendar_todayPublished At Jan 19, 2025
workspace_premiumCertificate of completion
Course price:
US$44
-58%
US$105