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Assessed loss balances: Utilisation and ring-fencing
Module One: Course Overview
Introduction (2:04)
Resources
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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)
Limitations for companies
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