Accruals, Provisions and Prepayments 2026 – Understanding Deductibility (live webinar)

This webinar covers key income tax considerations that advisors and their clients need to be aware of for income tax deductibility of year-end accounting adjustments.  

The webinar focuses on areas that are part of day-to-day activity that also have some technical issues associated with them. 

There are a number of practical examples covered in the webinar.

These include the following:

• General rules for deductibility
• Accruals & provisions
  • ACC levies
  • Bad Debts
  • Accrual Expenditure
  • Employee Accruals
  • Inventory Obsolescence
  • Warranty Provision
  • FBT Accrual
  • No Invoice at balance date
• Prepayments
  • General Rules
  • Unexpired Expenditure
  • The Determination

Suited to:

• intermediate through to advanced accountants in public practice
• corporate accountants.

Upon satisfactory completion of this webinar, you will be able to:

• check/revise your understanding of the deductibility of year-end adjustments
• better process deductions of year-end adjustments in income tax returns
• have more confidence in advising SME clients on income tax deductibility of year end adjustments.

 Duration: 1.0 CPD hours (including brief Q&A)

PRESENTER

Mike Hadwin, Director, Symmetry Advisory

Mike Hadwin is a member of CAANZ and a regular presenter for TEO Training Ltd. He has presented a number of ethics seminars and webinars for both TEO and CAANZ over the past ten years. You’ll learn from Mike’s 40 years of experience as a public CA and facilitator. His clear presentation style enables you to quickly understand and apply practical learning concepts to common situations you may face in your role.