18 Company Distributions (Seminar + Webinar Recording)

Prices NZD and ex GST - 5 December 2018 Recording of the Company Distributions Seminar + Q&A webinar

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Product Description

This course covers key tax considerations and common pitfalls that advisors and their clients need to be aware of when companies make certain distributions.


While many privately-owned businesses think this is as simple as withdrawing the cash, or changing the title on an asset, the implications if they get this wrong can be very expensive.


We will cover the tax implications of a variety of company distributions and provide a practical explanation of the key tax considerations and potential traps using examples.


These include the following:

  • The tax implications of cash versus in specie dividends
  • When deemed dividends occur and their tax implications
  • How to confirm when share buy-backs are taxable and when they are not
  • Planning for the tax consequences of distributions made on a company winding up
  • Tax issues with dividends paid to non-resident shareholders
  • Remunerating shareholders: PAYE salaries vs. shareholder salaries
  • Key considerations when making payments to relatives
  • The implications of providing key employees with shares in a company
  • When do the personal income attribution rules apply and what are the consequences?
  • Effective use of management fees and the implications of recent cases

Benefits:
You will have greater understanding of the key tax considerations and “red flags” associated with common company distributions.


Suited to: 

  • Accountants with clients that are companies or that hold interests in companies
  • Lawyers regularly dealing with companies and providing advice and assistance with documentation for client company distributions
  • Professionals providing advice on company funding structures, shareholder remuneration and company winding ups
  • Financial controllers or other internal finance group personnel for companies or other organisations holding interests in companies

Total CPD Hours: 3


Presenter:


Jarod Chisholm, Senior Partner, Crowe Horwath


Jarod is a senior partner in the Otago Tax Team for Crowe Horwath 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 area of tax and working for large corporates as a management accountant. Jarod is recognised as an industry leader in the area of foreign investment and regularly assists other accountants/advisors with their clients. He provides commercial, practical, tax advice in all areas of tax.


Stephen Richards, National Technical Director – Tax Advisory, Crowe Horwath


Stephen Richards is the National Technical Director of Tax Advisory for Crowe Horwath, the largest accounting firm in New Zealand specialising in the SME/HNWI space. Stephen has been practising in tax advisory for 20 years and is a sought-after speaker on tax topics, including for CCH and TEO Training courses. Stephen is renowned for making complex topics understandable.