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Instructions to complete the Losses schedule 2026

Instructions for completing the sections of the Losses schedule 2026.

Published 30 May 2026

Entity details

Instructions to complete the entity details on the losses schedule.

Part A – Losses carried forward to the 2026–27

Instructions to complete the entity details on the losses schedule.

Part B – Ownership and business continuity test

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

Part C – Unrealised losses – company only

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

Declarations

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

QC106933