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‘How To’ Tuesdays: How to apply the commerciality tests for sole trader losses

24 Feb 2026 12:30PM – 1:00PM AEDT
Tax concepts

$86.36 +GST

Audience

This training is recommended for all:

  • Accountants working in public practice
  • All practitioners working with tax
Audience

Learning outcomes

On completion, participants will be able to:

  • Know how to apply the commerciality tests for sole trader losses
Learning outcomes

Relevancy

This webinar will be presented live 24/02/2026.

Relevancy

CPD hours

If claiming CPD hours, this course provides 0.5 Legislated CPD hours, the breakdown is as follows:

  • Tax (financial) advice: 0.5 CPD hours
CPD hours

Each ‘How To’ Tuesday session is designed to do exactly that – show you and your team how to deal with a specific technical issue efficiently and accurately.

In around 30 mins per session (ish), we tackle the common problem areas, demonstrate exactly how to approach the issue, and how to get a resolution.

It’s training that gives you that ‘aha’ moment.

What we cover:

Individuals who generate losses from a business activity might find that the losses are quarantined and can’t be offset against other sources of income unless certain tests can be passed. We work through each of the tests, picking up on common practical issues along the way.

Michael Carruthers round

Presented by

Michael Carruthers
Tax Director
Knowledge Shop

This webinar is presented by our partners at Knowledge Shop.

Can't attend all sessions live?

It's ok, we provide recordings of all the live sessions so you can catch up later on at a time that suits you. You will have access to the slides and recordings for three months after each event.

Terms and Conditions
Each education service purchase is for your use only and accessible through your individual account. Each live online education service will be provided with a unique session ID to join which cannot be disclosed, forwarded, or distributed to any other individual without Accurium’s written consent. No other individual will be authorised to access your education service unless that individual has purchased the education service and a unique session ID has been provided to that individual. In the event of unauthorised access due to the actions of the intended recipient, Accurium may suspend or cancel the access for the intended recipient any additional individual(s) may be held liable for additional fees associated with the unauthorised access to an education service. Accurium reserves the right to charge any unauthorised individual(s) who access your education service. In the unlikely situation that a live education service is cancelled we will refund you the full cost of your purchase. If a live service is postponed, we will provide written notification to you and reschedule the education service. Your original ticket will be valid for the rescheduled date. We will also provide the recording and associated materials if you are unable to attend the education service live at the new date/time. If you are unable to attend the education service live at the new date/time, you may request a refund of the moneys paid by contacting Accurium directly, with all requests to be considered on a case by case basis by Accurium in its absolute discretion. The General Terms and Conditions can be accessed here.