22 Tax Loss Continuity – Same or Similar Business Test (webinar recording)
excl. GST - Broadcast Date: 24 March 2022
| Quantity |
Product Description
Notwithstanding the “colloquial” title of this webinar, the topic is the “no major change test” applying to the continuity of losses from the 2021 tax year onwards where there has been a breach of the standard 49% continuity rule. This concession was announced as part of the Covid Tax Relief Package in March 2020.
This webinar will work through the structure of the “no major change” tests and then apply the principles to a series of case studies to ensure a good understanding of where the boundaries sit.
Upon satisfactory completion of this activity you will be able to:
• Understand the context of when these rules may apply
• Have a structured approach to apply these rules
• Have clarity around where the Tax Avoidance boundaries sit.
1.25 CPD hours
Suited to:
Accountants and other professionals advising businesses at all levels as well as targeted at those who are accountants within loss businesses.
PRESENTER
Scott Mason, Senior Partner, Findex
Scott Mason has 29 years’ experience advising on tax matters, primarily for larger owner-managed businesses throughout NZ, and is an Independent Director for a major Forestry Company. He is a regular presenter for TEO Training, CAANZ and CCH, and Chair of the CAANZ Tax Advisory Group. Scott is renowned for making complex issues understandable.