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Year-end tax planning series – distributions & dividends (Part 2)

21 May 2026 12:00PM – 1:15PM AEST
Companies

$215.00 +GST

Audience

This training is recommended for all working with tax.

Audience

Learning outcomes

What we cover 

  • When a company is allowed to pay a dividend 
  • Determining when the dividend should be taxed in the hands of the shareholders 
  • The conditions that need to be met in order to be able to attach franking credits to dividends and the situations when the ATO won’t allow dividends to be franked 
  • Navigating the maximum franking rate rules 
  • Managing the interaction between the company tax rate and franking rate rules 
  • Using dividends to make Division 7A loan repayments – make sure the process will stand up to ATO scrutiny 
  • Managing franking deficit tax issues and the concessions that can apply to private companies 
  • Integrity rules that need to be considered when paying dividends 
Learning outcomes

Relevancy

This webinar will be presented live 21/05/2026.

Relevancy

CPD hours

If claiming CPD hours, this course provides 1.25 Legislated CPD hours, the breakdown is as follows:

  • Tax (financial) advice: 1.25 CPD hours
CPD hours

This webinar is part of our two-part Year-end tax planning series – distributions & dividends bundle.

Companies and dividends 

The corporate tax system and franking rules are complex and a two-tier system makes this area more difficult to deal with in practice. There are a wide range of specific problem areas that clients face when they want to extract profits from a company. 

This webinar focuses specifically on dividend payment issues with the aim of ensuring that your clients are following the right procedures and are getting the tax treatment right. This includes the steps that need to be followed to ensure that Division 7A loan repayment arrangements involving dividends are effective for tax purposes.

Registration includes:

  • 1.25 hour live online event with opportunity to ask questions of the presenter 
  • 1.25 accredited CPD hours from the SMSF Association/Financial Advice Association of Australia 
  • 3 months access to [Q&A embedded] webinar recording / Recording and materials available to access for 3 months after the event 
  • Reference guide and slides 
Michael Carruthers round

Presented by

Michael Carruthers
Tax Director
Knowledge Shop

This webinar is presented by our partners at Knowledge Shop.

Can't attend all sessions live?

It's ok, we provide recordings of all the live sessions so you can catch up later on at a time that suits you. You will have access to the slides and recordings for three months after each event.

Terms and Conditions
Each education service purchase is for your use only and accessible through your individual account. Each live online education service will be provided with a unique session ID to join which cannot be disclosed, forwarded, or distributed to any other individual without Accurium’s written consent. No other individual will be authorised to access your education service unless that individual has purchased the education service and a unique session ID has been provided to that individual. In the event of unauthorised access due to the actions of the intended recipient, Accurium may suspend or cancel the access for the intended recipient any additional individual(s) may be held liable for additional fees associated with the unauthorised access to an education service. Accurium reserves the right to charge any unauthorised individual(s) who access your education service. In the unlikely situation that a live education service is cancelled we will refund you the full cost of your purchase. If a live service is postponed, we will provide written notification to you and reschedule the education service. Your original ticket will be valid for the rescheduled date. We will also provide the recording and associated materials if you are unable to attend the education service live at the new date/time. If you are unable to attend the education service live at the new date/time, you may request a refund of the moneys paid by contacting Accurium directly, with all requests to be considered on a case by case basis by Accurium in its absolute discretion. The General Terms and Conditions can be accessed here.