Show at item 24 the total of the amounts shown at items 20 to 23.
If this amount is a net loss, print L in the box at the right of the amount. Do not include prior year Australian or foreign source losses here.
If the amount shown at item 24 for a trust is a net income amount and the trust is able to deduct the whole or part of prior year losses in the 2012–13 income year under section 36-15 of the ITAA 1997, show the amount of prior year losses to be deducted at item 25 Tax losses deducted.