RT
一般来说，个人或 Family Trust 的 capital gains 都不能 offset ordinary losses。
那公司呢？好像ATO的网站，在这方面缺乏讯息。网上说的都是关于个人的。
评论
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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CAPITAL GAIN可以冲抵ORDINARY LOSS
但是CAPITAL LOSS不可以冲抵ORDINARY INCOME
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Revenue Loss 可以冲抵任何收入包括Capital Gains.
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