Special Tax Topics 2025-2026 - Company and trust losses

This session will examine the rules that allow trusts and companies to carry forward tax losses and maintain compliance with continuity requirements. It will also address situations where income is injected into entities with existing losses and explains how unused imputation credits can be converted into losses. Learners will gain practical insights into applying these provisions effectively in real-world scenarios.

Learning Outcomes:

On successful completion of this session, you should be able to:

• Understand the continuity of ownership test
• Understand the same and similar business tests, and the current year losses rules
• Understand the trust loss rules that apply to different types of trusts
• Understand income injection tests and other rules

This session forms part of the Special Tax Topics series. These detailed sessions have been specifically designed for an online platform to ensure training is informative, immersive and engaging. These sessions will:
• Ensure you get the critical knowledge you need while minimising your time out of the office. 
• Assist you in providing proactive tax and superannuation advice and identifying tax planning opportunities early
• Help you avoid any possible traps and pitfalls
• Give you answers to the questions most relevant to you

Our partnership with Thomson Reuters gives you the most up-to-date information, updated regularly and enhanced by our technical specialists.

Continuing Professional Development Hours
All sessions covered in our Special Tax Topics Series constitute verifiable CPD for CA ANZ and is likely to the Tax Practitioners Board's CPD requirements.