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You can offset a loss from your business against your other income if you meet the income requirement (broadly, that your income for non-commercial loss purposes is less than $250,000) and your business passes one of these tests:
it produces assessable income of at least $20,000,
it has produced a profit in three of the past five years (including the current year),
it uses real property or an interest in real property worth at least $500,000 on a continuing basis,
it uses other assets worth at least $100,000 on a continuing basis.
When you calculate your business income or loss, combine all income and deductions from foreign and Australian sources that are attributable to the same or similar business activity. |
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新妈妈也要爱自己 (2015-4-2) 奇怪大番薯 
发表于 2015-3-27 15:31
