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If you're a sole trader or an individual partner in a partnership, and you meet at least one of the non-commercial losses requirements, you can offset your business losses against other assessable income (such as salary or investment income) in the same income year.
The non-commercial business loss requirements are:
your business is a primary production business or a professional arts business and you make less than $40,000 from other sources (excluding net capital gains) in an income year
your individual income is less than $250,000 (disregarding any assessable amount that you may have released through the First Home Super Saver Scheme) and either
your assessable business income is at least $20,000 in the income year
your business has produced a profit in three out of the past five years (including the current year)
your business uses, or has an interest in, real property worth at least $500,000, and that property is used on a continuing basis in a business activity (this excludes your private residence and adjacent land)
your business uses certain other assets (excluding motor vehicles) worth at least $100,000 on a continuing basis.
you have been granted a Commissioner's discretion allowing you to offset the loss.
When calculating a business loss for the current year, make sure you have accurately calculated the expenses you have incurred before you confirm a loss. Check that:
your expenses are related to your business activity
you have correctly apportioned your expenses between business and private use
you haven't claimed any private expenses
you have correctly claimed your expenses and haven't accidentally overstated them.
If you don't meet any of the non-commercial business loss requirements, you can defer the loss or carry it forward to future years.'
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一切尽在不言中--------吮指回味之金牌蒜香骨 (2012-12-7) chesecake 
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