Instructions to complete the Losses schedule 2025

Instructions to complete the entity details on the losses schedule.

Instructions to complete items 1 and 2 in Part A Losses carried forward to 2025–26 – excludes film losses.

Instructions to complete items 1 to 4 ownership and business continuity – company and listed widely held trust only.

Instructions to complete labels L to O in Part C of the losses schedule. Only companies complete this section.

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

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

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

Instructions for how to complete the declarations on the losses schedule.