Advanced Company Tax Issues – Company Tax Fundamentals 2025

Part 4 of this series covers tax issues like Research & Development Tax Incentive (RDTI), Tax Incentives for Early Stage Innovation Companies (ESIC), basics of tax consolidation, and tax implications of winding up a company.

In this session, we cover:

• Debt / Equity Rules

• R&D Tax Incentives

• Early Stage Investor Incentives for Innovation Companies (ESIC)

• Tax Consolidations

  • Overview

  • Single entity rule

  • Transferring and using losses

  • Franking accounts and credits

  • Tax sharing agreements

• Winding Up a Company

  • Return of capital

  • Deemed dividends

  • Other considerations

Date recorded: 24 April 2025