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A Practical Guide to Dividends and Imputation

Book $120.00 (plus GST)
eBook $120.00 (plus GST)

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, this 2019 edition includes:

  • 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, the solvency test)
  • Imputation – together with imputation credit accounts, carrying forward and grouping imputation credits
  • RWT, and the new rules for reporting investment income information to Inland Revenue
  • Issues when paying dividends to non-residents including NRWT
  • Avoidance issues and dividend stripping.

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