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这是ATO网站上截下来的：
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.
意思是能使用tax loss的时候要马上使用，不能自己去选择哪一年用哪一年不用。
If you make a tax loss in an income year you can carry it forward and deduct it in future years against income for tax purposes. Certain deductions cannot be used to contribute to a loss. A tax loss is different from a capital loss.
这里ATO写的是deduct in future years, 并不是year,那就是说，只要没有抵完，还可以carry forward。
我理解对吗？
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最近体育版实在太冷清了，俺来写个凑数的吧——俺平时看的体育媒体 (2008-7-22) joaquin 
发表于 2015-7-13 16:01
