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Juliamichael 发表于 2021-3-24 10:47 
对的。所谓的negative gearing是有的人每年的应税收入很高（比如15万），她当年的投资房的损失是2万（租金3 ...
查到ATO loss 的解释
蓝色的意思 就是 本财政年度，有多少损失 都必须先 offset 掉收入。
总结，本期产生费用，必须计入，投资有损失必须对冲本年度收入，直到0，还不能吸收的损失 就是loss，可以结转到下一个财政年度，继续抵扣。 不可能选择 税率比较有利的时机 进行offset。
How to claim a tax loss
Individuals
Individuals can generally carry forward a tax loss indefinitely, but must claim a tax loss at the first opportunity. You cannot choose to hold onto losses to offset them against future income if they can be offset against the current year’s income.
Carried-forward tax losses are offset first against any net exempt income and only then against assessable income. Losses must be claimed in the order in which they were incurred.
How to claim prior year tax losses on your tax return is explained at label L1 of the Individual tax return instructions.
If you're using myTax, tick the box 'You had tax losses from earlier income years' |
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