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 |
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)