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Assessable income includes both ordinary income and statutory income. Capital gains as statutory income.
Taxpayers can deduct tax losses of earlier income years from their total assessable income (they need to deduct those prior year tax losses from any exempt income first).
However, the capital loss can not be used to reduce normal income.
If taxpayers are unable to utilise their capital loss in a particular financial year, they carry the unused portion of their capital loss over to the next financial year. This capital loss can be carried forward until such a time that they have made a capital gain which they can offset it against.
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“老驴“新探――Dandenong Ranges Glasgow Road 探路小记 (2008-12-13) blackbird 
发表于 2014-9-5 16:45
