Company Losses - August 2026 (3 Hours of CPD)

This masterclass examines the key tax rules that determine whether a company can access and utilise its losses. It looks at the practical issues accountants need to consider when advising companies with carried forward losses, changes in ownership, changes in business activity, or complex ownership structures.

This masterclass covers:

• Overview of special provisions
• Converting excess franking credits into tax losses
• Using prior year losses
• Continuity of ownership test
• Business continuity test
• Loss company owned by discretionary trust
• Unrealised losses and change of ownership
  
• And much, much more... 

What's Included:

• Recording + Slides
• 3 Hours of CPD
• Includes 90 days of recording access