In relation to company losses derived by a private company which of the following statements is the least correct? Question 20 options: It is generally more difficult for a company to satisfy the rules in relation to carry forward of losses when compared with individuals. A company must in certain cases carry on the same business in the year of loss and the year of income for the loss to be available to carry forward. Companies can claim deductions for carried forward losses provided that they satisfy certain rules. A company that incurs a loss in the income year ended 30 June 2019 can always claim a loss as a deduction in the year ended 30 June 2020. A company must maintain the same owners between the year of loss and the year of income for the loss to be available to carry forward.