18 Income Tax Deductions - Part 2: End of Year Adjustments

Prices NZD and ex GST - Broadcast Date: 7 Sep 2018

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Product Description

This webinar series covers key income tax considerations that advisors and their clients need to be aware of in 5 areas of income tax deductibility.  The webinars focus on areas that are part of day-to-day activity that also have some technical challenges associated with them.


The webinar series will cover the tax implications of the 5 specific areas of income tax deductibility and provide a practical explanation of the key tax considerations and technical challenges.


These include the following:

  • Distinction of capital and revenue expenditure
  • End of year adjustments
  • Non payment of debt
  • Shareholder salaries
  • Fees and fines/penalties

Topics Covered in Part 2 - End of Year Adjustments:

  • Prepayments
  • Provisions & accruals
    • ACC levy
    • Bad debts
    • Employee accruals
    • Warranty provisions
    • FBT
    • Stock provisions

Upon satisfactory completion of this activity you will be able to:

  • Have an increased understanding of the income tax issues in the areas covered
  • Better process deductions in the areas covered in financial statements and tax returns
  • Have more confidence in advising SME clients on income tax deductibility in the areas covered

CPD Hours:
Each session is 1 hour, if you do all 5 it will be 5 hours


Suited to:
This course will be suited to intermediate through to advanced accountants in public practice and is also suitable for corporate accountants.


Presenter:

Mike Hadwin, Director, Symmetry Advisory

Mike is a regular presenter for TEO Training. You will learn from Mike’s 35-plus years of tax experience as a public 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.