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再贴个ATO给的SAMPLE:
In order to understand the non-commercial loss rules, deferring losses and claiming losses, it is useful to consider an example.
Bruce has a salaried job as a sales assistant, earning $33,000 a year. He has no reportable fringe benefits, reportable superannuation contributions or net investment losses, so he meets the income requirement. He never has any deductions against this income. He also carries on a business making furniture. Because he is working from home and uses a limited number of tools in his business, he does not pass the 'real property' test or the 'other assets' test. Bruce's non-business circumstances remain constant throughout the following five years.
Year 1: Bruce starts the furniture-making business on 1 July and in this first year makes a net loss of $3,000. The business does not reach the 'assessable income' test threshold, so the activity does not pass any of the tests and his circumstances do not entitle him to ask us to exercise our discretion to allow the loss.
Outcome: Bruce cannot claim his loss against his other income. His taxable income for the year is $33,000 and he has a deferred loss of $3,000.
Year 2: Bruce makes a profit of $1,000 from his furniture business. Bruce does not pass the assessable income test as his gross income was less than $20,000.
Outcome: Bruce offsets $1,000 of his $3,000 deferred loss against his $1,000 profit, leaving him with no business income. His taxable income for the year is $33,000 and his deferred loss is now $2,000.
Year 3: Bruce makes a loss of $4,000 from his furniture business. His business turnover exceeds $20,000, so he meets the threshold for the assessable income test. This means he can deduct his current and deferred business losses ($6,000 in total) from his other income.
Outcome: Bruce claims his business losses of $6,000 against his other income. His taxable income for the year is $27,000 ($33,000 - $6,000). He no longer has any deferred losses
Year 4: Bruce makes a net profit of $3,000 from his furniture business.
Outcome: Bruce's taxable income for the year is $36,000 ($33,000 + $3,000).
Year 5: Bruce's business turnover falls below $20,000 and he makes a loss of $2,000.
Outcome: Bruce cannot claim his business loss against his other income. His taxable income for the year is $33,000 and he has a deferred loss of $2,000.
Note that in year six, if Bruce makes any profit he will pass the profits test, since he will have made a profit in three of the past five years (years 2, 4, and 6). Bruce will be able to offset the whole of his deferred loss against his business and employment income. |
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