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Commissioner's discretion

When and how to apply for a Commissioner's discretion to offset a business loss against income from other sources.

Last updated 1 May 2018

If you're an individual in business, as either a sole trader or in partnership, and your business makes a loss, you may be able to offset the loss against your other income such as salary and wages. To be eligible, you must meet the income requirement and pass one of the four tests. If you are not eligible, you can apply for a Commissioner's discretion.

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