Recorded Webinar: Base Rate Entity Tax Issues


17 March 2020
Duration:  approx. 1 hour


With the dust having settled on reforms to the company tax rate, it’s time to consider the strategic implications of differential tax rates for tax and franking purposes. This session considers opportunities and traps through the use of case studies, including:

  • What is a base rate entity?

    • types of entities covered

    • understanding the aggregated turnover test

    • how do you calculate base rate entity passive income? LCR 2018/D7

  • Managing scenarios where:

    • tax was paid when taxpayer was not a base rate entity/small business entity, but franked dividend is paid while taxpayer is a base rate entity

    • tax was paid while taxpayer was a base rate entity/small business entity, but franked dividend is paid while taxpayer is not a base rate entity

    • are there opportunities for taxpayers hovering around the threshold?

  • Interaction with small business concessions: TR 2019/1 on when company is carrying on a business

Recorded Webinars,Taxation,Recorded Webinar:  Base Rate Entity Tax Issues

Alexander King, Director, HLB Mann Judd, Sydney

Alexander King is a Director who practices in tax consulting and compliance.

Alexander has extensive experience in corporate taxation, advising businesses (both publicly and privately-owned) across a range of industries including funds management, property, agribusiness and transport. Aside from domestic taxation issues, Alexander is experienced in advising on international tax issues, having spent time in New York with an HLB International member firm

Alexander has experience in a number of specialist areas, including: assisting fund managers on tax matters relating to the establishment and operation of funds, including MIT/AMIT eligibility and TOFA; providing transaction advisory services for clients undergoing business transactions and restructures, including application of the tax consolidation regime; advising clients on property transactions, including on matters relating to CGT, GST and stamp duty; implementing investment structures that optimise commercial and taxation outcomes; and assisting taxpayers in with tax disputes and obtaining rulings.

Alexander is committed to creating value for clients through understanding their individual needs and delivering practical outcomes. He is regarded for his ability to advise on complex tax matters, combining his knowledge of the tax legislation with an understanding of commercial and industry specific issues.

Alexander is across the latest tax developments and advises clients on the impacts of legislative changes. He has published numerous articles addressing a range of tax issues.


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: WBHMAR20
 Price:  $264.00 (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.