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Courses/Tax/Corporate Tax *

Company Losses and Imputation: Continuity and Commonality

Learn continuity, commonality, and tax strategies for utilizing losses and imputation credits effectively across businesses and groups.

Created byTEO Training
BeginnerUpdated Jan 16, 2025
Company Losses and Imputation: Continuity and Commonality

What You'll Learn

check_circleUnderstand the current continuity and commonality requirements and how the rules can be applied in relation to losses and imputation credits
check_circleApply the new rules regarding continuity
check_circleAdvise clients on and manage the use of the loss carry back rules

About This Course

This course provides a comprehensive guide to managing company losses and imputation credits within New Zealand's tax framework. Dive into key topics, including shareholder continuity, group company commonality, loss carry-forward rules, and imputation credit utilization. Explore practical examples of tax loss offsets, amalgamations, and compliance with the same business test. Gain insights into the impacts of changes in shareholding, trusts, and restructuring. By the end of this course, participants will be equipped to navigate complex scenarios and maximize tax benefits while maintaining compliance.

Topics List:

  • Shareholder Continuity Rules and Thresholds
  • Commonality in Group Companies for Loss Utilization
  • Carry-Forward and Offset of Tax Losses
  • Business Continuity Test and Permitted Changes
  • Imputation Credits: Continuity and Compliance
  • Impact of Shareholding Changes on Tax Losses
  • Grouping of Losses and Subvention Payments
  • Amalgamations and Tax Loss Preservation
  • Trusts and Beneficiaries in Tax Compliance
  • Practical Case Studies on Loss and Credit Management

 

Your Instructors

TEO Training
TEO Training
menu_book204 courses
star224 reviews

TEO Training provides practical learning experiences on primarily tax-related topics for accountants, lawyers and business advisors across New Zealand.

Nola  Crafar
Nola Crafar

Senior Manager at 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.

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Frequently Asked Questions

We are a registered provider with 300+ associations and regulatory bodies worldwide. We operate across 27 global markets including Canada, the US, Australia, and the UK. Every course page clearly displays its specific accreditations. Upon completion, you receive a professional certificate that can be validated online. Our certificates include all necessary accreditation details, credit hours, and completion dates, and are formatted specifically to meet the submission requirements of most global regulatory bodies.

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