Big Picture & Tax Planning Basics – Zero to Mini Hero 2025

This unit covers a group tax summary & some tax planning basics, plus how to use the summary as a basis for client discussions.

In this unit, we cover:

• Case study recap

• Looking at the ‘Big Picture’

  • Preparing a group tax summary

  • Calculating the effective tax rate

• Post-lodgement considerations

  • Interest charges

  • Failure to lodge penalties

• Tax planning basics

  • What is tax planning?

  • General anti-avoidance - Part IVA

  • What do you need for tax planning?

  • Distribution resolutions

• Tax planning tips for 2025

Date recorded: 20 March 2025