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How to apply the commerciality tests for sole trader losses

Recorded 24 February 2026.

'How To' Tuesdays

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.

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.

Recorded 24 February 2026.

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.

Investment

Just you
AU $80 per person (Members)
AU $95 per person

Team (up to 10)
AU $200 per team (Members)
AU $250 per team

Save 20% when you package all 10 'How to' Tuesdays

10 sessions series package

AU $640 per person (Members)
AU $760 per person

AU $1,600 per team (Members)
AU $2,000 per team

To register for the team discount, if you do not already have an account, please create an account and login.

Total 0.5 CPD Hours

What we cover

How to apply the commerciality tests for sole trader losses

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.

Lee-Ann Hayes

Head of Tax Education, TaxBanter

Lee-Ann is a respected tax professional with 25 years’ experience in Australian taxation law. Her varied roles include training, content creation and advice, giving her extensive practical experience in the daily tax issues faced by practitioners.

Lee-Ann’s taxation journey began at the Australian Taxation Office where she held various technical and education positions. From there Lee-Ann has worked in both public practice and for several national training organisations. She has extensive experience in developing and delivering tax education to a wide and varied audience, including graduate accountants, big four accounting firms and professional associations.

Renowned for her enthusiastic, approachable and engaging presentation style, Lee-Ann has a strong practical focus, ensuring effective learning outcomes are always achieved.