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Completing the Losses schedule

Instructions for completing parts A, B, C, D, E and F of the losses schedule.

Last updated 2 July 2023

Entity details

Instructions to complete the entity details on the schedule.

Part A – Losses carried forward to the 2023–24 income year – excludes film losses

Instructions to complete the items 1 and 2 in Part A of the Losses schedule.

Part B – Ownership and business continuity test – company and listed widely held trust only

Instructions to complete the items 1 to 4 in Part B of the Losses schedule.

Part C – Unrealised losses – company only

Instructions to complete the labels L to O in Part C of the Losses schedule. Companies only, complete in this section.

Part D – Life insurance companies

Instructions to complete labels P and Q in Part D of the Losses schedule.

Part E – Controlled foreign company losses

Instructions to complete labels M, N and O in Part E of the Losses schedule.

Part F – Tax losses reconciliation statement

Instructions to complete labels in Part F of the Losses schedule reconcile the entity's tax losses.

QC72301