Unit 4: Advanced Company Tax Issues - 2024

Part 4 of this program presents an overview of other company tax issues, including RDTI, ESIC, tax consolidations, and what happens when a company is wound up.

In this unit, we cover:

• R&D tax incentives

  • Overview

  • Impact on franking account

• Early stage investor incentives for innovation companies

  • Overview

  • Investor’s perspective

• 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: 23 October 2024