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Disclaimer
These notes are intended to be a guide only. None of the comments contained in these seminar notes are intended to be advice, whether legal, financial or professional. You should not act solely on the basis of the information contained in these notes because many aspects of the material have been generalised and the tax laws apply differently to different people in different circumstances. Further, as tax and related laws change frequently, there may have been changes to the law since the notes were written. Specific advice should always be obtained from a tax professional.

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8

Notes Online Home 2020 Tax Hot Spots II What's new
The current company tax landscape

In this segment of the seminar notes we explore the current company tax landscape, in more detail:

• A shift for base rate entities in 2021
• Trapped franking credits in the spotlight again
• Franking account deficit resulting from COVID-19 – ATO concessions granted



Chapters and Articles in 2020 Tax Hot Spots II