Company Tax Rates and Franking Accounts - December 2023 (1 Hour of CPD) 2 Hours CPD Derivation of assessable income and

Derivation of assessable income and timing

Impact of residency and source of income for individuals and entities on the taxability of income and gains

and operating motor vehicles for business or employment purposes

Guiding you through the scoping process

Company Tax Rates and Franking Accounts - December 2023 (1 Hour of CPD) 2 Hours CPD Derivation of assessable income andThis webinar aims to help you navigate the Base Rate Entity rules for tax and franking and understand and apply them to common scenarios. This webinar will cover: What are the Base Rate Entity Rules? Which companies can access the lower tax rate? What is Base Rate Entity Passive Income? Worked Examples of the treatment and classification of income for the calculation of Base Rate Entity Passive Income Overview of franking accounts and their use Tips