Recorded Webinar: Small Business and the Base Rate Entity: Lessons for Future Years


Date: Tuesday 4th August 2020
Approximate Length: 1 Hour

The 27.5% tax rate for base entities has now been in place long enough for us to see where the lessons are for future years. This practical session examines the key issues, including:

  • Is your client a base rate entity?
    • How is base rate entity passive income calculated?
    • How is net income from a trust or an interest in net income of a partnership included in base rate entity passive income?
  • Dealing with franking credits and imputation:
    • Determining the tax rate for imputation purposes
    • What happens if the company wasn’t in existence in the previous income year?
    • What happens if the corporate tax rate is different from the corporate tax rate for imputation purposes?
  • Practical tips when lodging income tax returns
  • Ways to maximise franking credits
Recorded Webinars,Taxation,Recorded Webinar: Small Business and the Base Rate Entity: Lessons for Future Years

Matthew McKee, Partner, Brown Wright Stein Lawyers, Sydney
Matthew McKee is an experienced tax and superannuation lawyer who regularly provides tax and commercial related advice to accountants, financial planners, small to medium enterprises and private clients. Matthew has a particular expertise in New South Wales state taxes (duties, payroll tax and land tax) but advises on all aspects of taxation law, including income tax, capital gains tax (CGT), GST and the SIS Act.


This webinar is suitable for accountants advising in taxation matters - Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.

If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Lisa Tran on (03) 8601 7709 or email:

© Television Education Network Pty Ltd 2020

Product Code: WBAAUG20
 Price:  $198.00 (Inclusive of GST)
© 2020 Television Education Network Pty Ltd. All rights reserved. The program for this webinar is copyright and may not be reproduced in any form without the prior written consent of the copyright owner.