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About these instructions

Last updated 2 July 2023

How these instructions can help you complete the Losses schedule 2023.

About the Losses schedule

You complete the Losses schedule 2023 (NAT 4088) if you're a company, trust or superannuation fund.

This publication is not a guide to income tax law. If you feel this publication doesn't fully cover your circumstances, contact us or a recognised tax adviser.

Companies and trusts that do not join consolidated groups should complete and attach this schedule to their 2023 tax return.

Superannuation funds should complete and attach this schedule to their 2023 tax return.

If any of the tests apply to non-consolidated group entities (companies, trusts and superannuation funds), you must complete a losses schedule – check the tests at Who must complete a losses schedule?

When we refer to you or your business in these instructions, we are referring either to:

  • you as a business entity (for example, a company) that conducts a business, or
  • you as the tax agent or public officer responsible for completing the schedule.

Get the publication

The Losses schedule instructions 2023 are not available in print.

You can download create and save a PDF copy (PDF, 171 KB) from this webpage – select the PDF icon in the right-hand corner of this page then select Save as pdf.

Get the form

To get the Losses schedule 2023, there are 2 ways:

  1. Download Losses schedule 2023, (NAT 4088, PDF 213 KB)
  2. Order a copy through the ATO Publication Ordering service – search by typing either in the NAT number '4088' or the form name 'Losses schedule'.

Continue to: Who must complete a Losses schedule?