|
|
此文章由 狗狗媳妇 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 狗狗媳妇 所有！转贴必须注明作者、出处和本声明，并保持内容完整
How individuals utilise losses
Individuals, both those in business (sole traders and partners) and those not in business, can generally carry forward a tax loss indefinitely, but must utilise a tax loss at the first opportunity.
That is, if your income in the current income year exceeds your current year’s deductions, you must offset any losses you have carried forward from previous years against your current year’s income. You cannot choose to hold onto losses to offset them against future income if they can be offset against the current year’s income.
(If in your return for a particular year you failed to utilise a loss when you were entitled to do so, you can later request an amendment for that year.)
However, in some circumstances, individuals must treat losses from business activities separately from income and deductions from non-business activities (such as salary and wages and investments) – see Limits on offsetting losses from business activities against non-business income.
Carried-forward losses are offset first against any net exempt income and only then against assessable income. Losses must be utilised in the order in which they were incurred.
Subject to the requirement to utilise losses at the first opportunity, tax losses can be carried forward indefinitely except for:
|
|
大家在推荐一下控油的产品把 (2005-3-15) 高西西 
给我长高秘方我嫁给你 (2005-4-4) samdong 
发表于 2014-8-5 13:54
