Special Tax Topics 2025-2026 - Introduction to the international dealings schedule

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:

After successful completion of this topic, learners should have more of an awareness of:

• What is an IDS & when is one required?
• Structure of the IDS - Sections A to H at high level
• Key Concepts of the IDS - arm's length principle, transfer pricing documentation, characterisation of transactions, specified countries, restructuring events
• Common errors, audit risks & ATO focus areas

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.

Related packages
Looking for more? Our Essential Tax Updates perfectly complement these special topic sessions.