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A Practical Guide to Dividend and Imputation Credits
A Practical Guide to Dividends and Imputation is a compact and understandable explanation of the dividend and imputation rules. Packed with practical examples high-lighting some of the more difficult areas that practitioners come across, the Guide covers: the concept of a dividen... read full description below.
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A Practical Guide to Dividends and Imputation is a compact and understandable explanation of the dividend and imputation rules. Packed with practical examples high-lighting some of the more difficult areas that practitioners come across, the Guide covers: the concept of a dividend and identifying deemed dividends (such as low interest loans and debt forgiveness) issues when paying out a dividend (attaching imputation credits, the benchmark ratio, dividend statements, and the solvency test) imputation - together with imputation credit accounts, carrying forward and transferring imputation credits RWT, and the new rules for reporting investment income information to Inland Revenue issues when paying dividends to non-residents including NRWT and FITC avoidance issues such as remuneration paid to relatives and dividend stripping. Practical and concise, the guide: provides readers with a practical, day-to-day guide on tax compliance for dividends helps to mitigate the risk of non-compliance and resulting penalties, especially in the area of deemed dividends assists with identifying dividend issues in complex tax areas such as liquidations, share repurchases and tax avoidance uses practical examples to gives readers a clear understanding of their tax obligations. Who should read this guide: Straightforward and easy-to-use, this book is a practical working guide to dividends and imputation for accountants and anyone involved in companies in New Zealand whether as shareholders, directors, auditors, or other company advisors.
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