Withdrawing Company Funds

In this advanced dive into withdrawing funds from companies, learn about the different factors to consider when trying to optimise the tax outcome for your client.

In this session, we cover:

• Dividends

• Timing of dividends & who to

• Shareholders retire overseas

• Non-resident child as beneficiary

• Non test gifts

• Non-resident beneficiary of deceased estate - K3

• Div 7A loans

• Sell shares - 50% discount?

• Share cancel, SBBs & reductions

• Other capital reductions

• Special classes of shares

• Excessive remuneration

• Div 152 Small Business Relief

• Liquidation

• Accessing prof firm profits - PCG 2021/4

• Coys receive PSI income

Date recorded: 12 August 2024