Monthly Special Topic: Recouping company losses post COVID-19 - May 2022

Price (incl GST)
Single price $198.00
Group price
(3-6 registrations)
$594.00

All delegates must be registered to be able to participate in training and to be eligible to receive qualifying CPD hours


Recording

  • Expiry Date: 3 May 2024
  • Duration: 90 minutes
  • Views: 3 views per purchase

Recording Preview



Monthly Special Topic: Recouping company losses post COVID-19 - May 2022

  • the type of loss and whether it matters
  • converting excess franking credits to a loss
  • the loss recoupment rules
    • the continuity of ownership test
    • the same business test
    • the similar business test
    • anti-avoidance provisions
  • special rules for companies owned by discretionary trusts
  • the loss carry back rules and claiming the loss carry back tax offset

CPD Points: 1.5 hours (single session)

This session is part of the following series

Online Monthly Special Topics: 2022