Package Offer: Tech Savvy Introduction to Dividends & Income Allocation & Special Edition Webinar Dividends June 2022
Save and get two webinars in this special offer! Tech Savvy Webinar Income Allocation & Dividends and a Special Edition Webinar Dividends (The Complex Scenarios)
Description
Tech Savvy Webinar - Introduction to Dividends & Income Allocation - Monday, 27 June 2022 presented Courtney Adams & David Hogue will cover:
Income Allocations
- Sole traders & partnership income allocations
- Company income allocations
- Trust income allocations
- Legal basis for allocations
Dividends
- What is a dividend
- When to declare a dividend
- How dividends are paid
- Imputation credit accounts
Special Edition Webinar - Dividends (The Complex Scenarios) - Thursday, 30 June 2022 presented by Brian Clarke will cover:
- What is a dividend (transfer of value to shareholder or associate)
- What is a deemed dividend?
- What is a non-cash dividend?
- How and when do we value dividends (eg low interest loan, property made available)
- What is not a dividend (eg liquidation, share repurchase)
- How, when and why do we attach imputation credits
- Reporting obligations to IRD
- How to calculate a dividend (attaching imputation credits and RWT/NRWT)
Presenters
Courtney Adams
David Hogue
Brian Clarke
CPD Hours and Recordings
2.45 CPD Hours