It is becoming increasingly challenging to identify the most tax-effective structure for each client at the start of an investment or business venture. Now more than ever, it is important that you understand these changes and how they affect you and your clients.
This course contains:
detailed explanations of concepts
examples to illustrate the concepts
tax tips and traps to help you use what you’ve learnt
warnings to highlight critical considerations
impacts of proposed tax reforms
budget alerts for issues related to the 2016–17 Federal Budget
summaries of key learning points
case studies in the form of complex structure examples
Choosing a structure
This course consists of two hard copy learning manuals, one online assessment and three online learning resources delivered quarterly.
Want to know more? Click below to view a sample of the learning manual:
Look at a client’s situation and identify the important factors to be considered when determining their structure
Identify the differences between companies, trusts, partnerships, individuals and self-managed superannuation funds in carrying out a venture
Identify when each of the above types of entities is most appropriate
Discuss how to combine two or more different entities in certain scenarios
Discuss how income and capital are taxed in each type of entity and how these amounts are then distributed to the owners
Discuss how equity partners can be admitted or control passed between generations using the different types of entities
Identify a number of the optimum structuring options and explain when and why each option should be used
Tax professionals and practitioners with responsibility for the preparation of income tax returns for individuals, companies, partnerships, trusts and superannuation funds.
This course is based on the Australian taxation system.