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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.

Created byTEO Training
BeginnerUpdated Jan 17, 2025

What You'll Learn

  • check_circleUnderstand the dividend stripping rules
  • check_circleKnow what to look for to identify risks of dividend stripping
  • check_circleUnderstand what the IRD are focusing on in this area

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

 

Course Content

1 activity • 1 videos • duration: 1h 5m

  • videocamDividend Stripping: Impacts and Recent Changes
    Duration 65:52

Your Instructors

TEO Training

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star230 reviews

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

Jarod Chisholm

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 in 'Big 4' firms in Australia and New Zealand in the tax domain, and working as a management accountant for large corporates. Jarod is recognized as an industry leader in the area of foreign investment and regularly assists other accountants/advisors with their clients. He provides commercial, practical advice in all areas of tax.

Credit Information

Professional development requirements vary by profession, country, and regulatory body. Before enrolling, review the course details and confirm that the content, learning format, and any listed credits meet your specific requirements. You are responsible for confirming eligibility with your regulator or professional association and keeping the records required for reporting.

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Frequently Asked Questions

We are a registered provider with 300+ associations and regulatory bodies worldwide. We operate across 27 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.

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