Part 7: Ensuring company tax and capital losses are available for later useIn 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.
Tickets & Pricing
|Registration deadline/description||Member price||Non-member price|
|Standard pricing||$80 incl GST|
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