Company Tax Rates and Franking Accounts - December 2023 (1 Hour of CPD) 2 Hours CPD Disposal on CGT account or

Disposal on CGT account or revenue account

there is certainly movement on the superannuation front

the process of winding up trusts involves simply paying out all the assets

Derivation of assessable income and timing

Company Tax Rates and Franking Accounts - December 2023 (1 Hour of CPD) 2 Hours CPD Disposal on CGT account orThis webinar aims to help you navigate the Base Rate Entity rules for tax and franking and understand and apply them to common scenarios. This webinar will cover: What are the Base Rate Entity Rules? Which companies can access the lower tax rate? What is Base Rate Entity Passive Income? Worked Examples of the treatment and classification of income for the calculation of Base Rate Entity Passive Income Overview of franking accounts and their use Tips