Learning Outcomes

  • Learn everything you need to know about the difference between assessed losses and assessed loss balances;
  • Take a look at how assessed losses apply to companies and individuals along with the limitations; and
  • Consider the impact of changes in the Corporate Income Tax rate. 



Curriculum

  Module One: Course Overview
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  Module Two: General overview of current year assessed losses and assessed loss balances brought forward from prior years
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  Module Three: Limitations on utilising assessed loss balances brought forward from prior years
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  Module Four: The impact of the change in the Corporate Income Tax rate
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  Module Five: Course summary
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