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Your business will pass the profits tests if it has made a profit in three out of the past five years (including the current year).
For the purposes of the profits test, a business activity has a profit when the activity's assessable income is greater than its tax deductions for the income year.
When you calculate the profit, you should exclude any loss from that activity that you have deferred from earlier years.
If a business activity makes a profit for three years running then it will pass the profits test for the next two years, since three out of five consecutive years will be profit years.
Example
Bernice starts a small business activity.
In the first year of operation she makes a small profit, so she doesn't need to consider the four tests.
In the following year she makes a loss. She does not pass any of the four tests. Bernice has to defer her loss.
In the third year she makes a small profit, but she does not pass the profits test because she has only made a profit in two of the past five years. She does not pass any of the other tests. She will be able to offset her deferred loss up to the amount of her business profit. The remainder is deferred to year four.
In the fourth year, Bernice makes another very small profit. Since she has now made a profit in three of the past five years, she passes the profits test. She will be able to offset her deferred loss from year two.
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墨尔本四个月生活点滴 (2005-10-27) Monica 
发表于 2013-2-8 06:25
