Monthly Special Topic: Franking rules - August 2022

Price (incl GST)
Single price $198.00
Group price
(3-6 registrations)
$594.00

All delegates must be registered to be able to participate in training and to be eligible to receive qualifying CPD hours


Recording

  • Expiry Date: 2 August 2024
  • Duration: 90 minutes
  • Views: 3 views per purchase

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Monthly Special Topic: Franking rules - August 2022

The accuracy of the franking account balance is especially important to a company that wants to pay a franked dividend or has current year losses and wants to claim back some of the tax paid. In light of recent tax law changes impacting franking account transactions, this paper considers:

  • the timing of franking debits or credits
  • franking during a company’s first year
  • impact of varying instalments
  • when a company can claim a loss carry back tax offset
  • benchmark and disclosure integrity rules
  • 45-holding period rule

CPD Points: 1.5 hours (single session)

This session is part of the following series

Online Monthly Special Topics: 2022

Presenter

Leanne Saunders Leanne Saunders
Tax Trainer
TaxBanter