Taxation of Companies: Loss Tests & PAYG Obligations - Company Tax Fundamentals 2026

Explore company losses, covering eligibility tests and loss utilisation rules, plus an overview of PAYG instalments.

In this session, we cover:

• Company losses

  • Overview and restrictions

  • Continuity of Ownership Test (COT)

  • Business Continuity Test (BCT)

  • Conditions for deducting losses

• PAYG instalments