Skip to main content
shopping_cart

Your shopping cart is empty

Taxing Times Webinar Series - Part 7: Ensuring company tax and capital losses are available for later use

Tuesday, 29 September 2020 - 12:30 PM to
Tuesday, 29 September 2020 - 2:00 PM
Online
     

Registration Time: 12:00:00 PM

Member Price: $0.00

Non Member Price: $80.00

CPD hours:1.50

Part 7: Ensuring company tax and capital losses are available for later use

In this presentation, Emma Barns ATI, EY will discuss:
  • The key eligibility criteria of the continuity of ownership test (COT), same business test (SBT) and similar business test where there are different classes of shares
  • The difficulties in raising equity when trying to remain compliant with the COT
  • The limitations of the same share test under COT (and potential mitigation strategies)
  • How companies can rely on the SBT or the similar business test where there has been a breach of COT
  • How to differentiate between the SBT and the similar business test (including comparing TR 1999/9 and LCR 2019/1)
  • The inability to satisfy the SBT or the similar business test where the business has been sold
  • Planning strategies to optimise emergence from COVID-19

Webinar login details will be sent to all delegates prior to the event, please keep an eye out in your inbox.

PLEASE NOTE: Registrations that are received after 5:00pm (AEST) on Monday 28 September will only have access to the webinar recording post-event.