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Qualifying companies

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This calculator will work out the effective date and maximum amount that can be transferred from one tax type, period and/or taxpayer to another. It will not provide you with a dollar amount that can be transferred.

Qualifying company election tax (QCET) is an entry tax to the qualifying company system based on the amount that would represent an unimputed dividend to the shareholders if the company was liquidated immediately before it became a qualifying company.

IR438

These workpages can be used as accounting papers to assist in evaluating your compliance risk.

These workpages can be used as accounting papers to assist in evaluating your compliance risk.

These workpages can be used as accounting papers to assist in evaluating your compliance risk.