EXHIBIT 2 Assuming John decided to operate a company, and he will be Sole Director for the new company Alpha Pty Ltd and the company having a 30 June financial year end. John wants to choose the most tax efficient option for extracting profits from the company. As indicated that John receives a salary of 1 040,000 per annum. If he is considering withdrawing a further 500,000 in the year to 30 June 2021, he needs your advice on whether he should extract the 500,000 as a dividend or as a bonus, both options cost the same to the company. REQUIRED Advise John as to which of the two options (Dividend or Bonus) Exhibit 2 of extracting profits from the company will minimize his tax liability?