Company Losses & Imputation Credits – Continuity, and Commonality 2022 – Both Parts

This webinar series will consider the rules and issues around the continuity and commonality requirements for company losses and imputation credits, including practical examples of calculations.  We are also now into the second year of the business continuity test so will look at how the rules work in practice.

Upon satisfactory completion of this activity you will be able to:

  • Understand the current continuity and commonality requirements and how the rules can be applied in relation to losses and imputation credits.
  • Apply the new rules regarding continuity
  • Advise clients on and manage the use of the loss carry back rules.

PART 1 – BASIC PRINCIPLES

Basic principles of Continuity and Commonality based on voting interests, and the application of the “same or similar” business test, including when and how it works effectively.

1.25 CPD hours

To purchase Part 1 only, please click here

PART 2 – APPLYING THE RULES

We will cover the application of the continuity and commonality rules in relation to the carry forward of losses and grouping of losses. Finally, in this session we will look at the implications of the continuity rules in terms of imputation credits.

1.25 CPD hours

To purchase Part 2 only, please click here

 

PRESENTER

Nola Crafar, Senior Manager, Findex/Crowe

Nola Crafar, Senior Manager, Findex/Crowe
Nola is a Senior Manager for Findex in the Dunedin Tax Team. Nola has been with Findex for over 15 years, where she advises on a wide range of tax matters, including property transactions and property ownership structures, structuring opportunities for businesses including relationship property considerations, providing advice on the tax treatment of transactions for clients and other professional advisory firms and managing Inland Revenue Department queries, disputes and debt relief applications.

  • Part 1 - Basic Principles
    22 June 2022
    10:00 am - 11:15 am
  • Part 2 - Applying the Rules
    29 June 2022
    10:00 am - 11:15 am
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