21 Transacting with Associates - Deemed Dividends (Webinar Recording)

Prices NZD & excl. GST - Broadcast Date: 23 February 2021

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Product Description

Companies and associates transact frequently for a variety of reasons, shareholder salaries, drawings, restructures, recharges, management fees, staffing arrangements etc. If not appropriately addressed, the tax complications for the company and / or shareholders can become burdensome.


This webinar will cover some of these transactions with a specific focus on when deemed dividends can arise, and what can be done to mitigate the tax implications of these.


The course will cover:

  • What is a dividend;
  • What is an associated person;
  • Calculation of the dividend;
  • Dividend benchmarking for imputation credits;
  • Dividend streaming;
  • NRWT and RWT obligations; and
  • Exclusions from deemed dividend rules and alternative options.

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

  • Fully understand when a deemed dividend may arise;
  • Understand the consequences of deemed dividends; and
  • Understand alternative options.

Total CPD Hours: 1.25 (1 hour + 15 min. Q&A)

 

Suited to:
Accountants, lawyers and small business owners.

 

PRESENTER

 

Richard Muth, Senior Manager – Tax Advisory, Findex/Crowe

Richard Muth is an experienced taxation practitioner at Findex / Crowe having more than 10 years of experience with clients ranging from large multinational groups, Australasian groups, New Zealand based SMEs along with high net worth individuals.

A core specialty of Richard’s is helping those who are looking to call New Zealand home understand what this means for them from a tax viewpoint. Richard also helps those looking to take up opportunities overseas understand how New Zealand will or will not tax them while they are away.