This presentation covers:
- dividends 30% corporate tax
- non-resident shareholder
- how is the franking credit calculated?
- SMSF shareholders
- non resident shareholders
- non testamentary gifts
- using SMSF's to strip private companies
- Div 7A loans
- pre CGT share and CGT event K6
- share buy-backs
- Division 204
- Division 727 - indirect value shifting
- other capital reductions.