m tax and non-tax perspectives, and more. While this session covers many types of entities, there is a particular focus on companies and trusts.

In this session, we cover:

Overview of entity options
Companies
- Public vs private companies
- Separate legal entity principle
- Dividends, franking credits
- Distribution or return of capital
- Deemed dividends/Division 7A
Trusts
- Different types of trusts
- Elements and key definitions
- Beneficiaries and present entitlements
Partnerships
Sole trader
Things to consider when choosing an entity
- Main drivers
- Other considerations

Download resources below.

Date recorded: 4 December 2024

24:T406,

Run through different types of entities, the pros and cons of using them from tax and non-tax perspectives, and more. While this session covers many types of entities, there is a particular focus on companies and trusts.

In this session, we cover:

Overview of entity options
Companies
- Public vs private companies
- Separate legal entity principle
- Dividends, franking credits
- Distribution or return of capital
- Deemed dividends/Division 7A
Trusts
- Different types of trusts
- Elements and key definitions
- Beneficiaries and present entitlements
Partnerships
Sole trader
Things to consider when choosing an entity
- Main drivers
- Other considerations

Download resources below.

Date recorded: 4 December 2024

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