• Subtotal 2016

    Completing your tax return

    If you show income at Total income or loss on page 3 of your tax return:

    • take away the amount at Total deductions from the amount at Total income or loss; write the result at Subtotal
    • if the amount at Subtotal is less than zero, print L in the Loss box at the right of the amount.

    If you show a loss at Total income or loss on page 3 of your tax return:

    • add the amount at Total deductions to the amount at Total income or loss
    • write the result at Subtotal; print L in the Loss box at the right of the amount.

    Where to go next

      Last modified: 26 May 2016QC 48532