Nic, probably not - access to tax losses depends on 2 tests:
Continuity of ownership test
requires that shares carrying more than 50% of all voting, dividend and capital rights must be owned at all times during the year of recoupment of the tax loss and during the actual loss year - s.165-12
Continuity of business test
requires that a company carry on the same business in the recoupment year as it carried on immediately before a change in the beneficial ownership of its shares - s.165-13
