Autoplay
Autocomplete
Previous Lesson
Complete and Continue
Assessed loss balances: Utilisation and ring-fencing
Module One: Course Overview
Introduction (2:04)
Resources
Get CPD points for this course
Module Two: General overview of current year assessed losses and assessed loss balances brought forward from prior years
General overview of current year assessed losses and assessed loss balances (5:13)
What is an assessed loss balance? (7:37)
Assessed losses and assessed loss balances summary (7:35)
Quiz
Module Three: Limitations on utilising assessed loss balances brought forward from prior years
Introduction & Limitations for individuals (18:47)
Limitations for companies (3:48)
Limitations - companies examples (8:14)
Quiz
Module Four: The impact of the change in the Corporate Income Tax rate
Introduction (9:33)
The impact of the change in the Corporate Income Tax rate - Example 1 (8:38)
The impact of the change in the Corporate Income Tax rate - Example 2 (5:47)
Quiz
Module Five: Course summary
Summary (3:51)
Assessed losses and assessed loss balances summary
Lesson content locked
If you're already enrolled,
you'll need to login
.
Enroll in Course to Unlock