To help you complete the losses schedule for the 2013 income year
About these instructions
These instructions will help you complete the Losses schedule 2013. If any of the tests at Who must complete a losses schedule? apply to non-consolidated group entities (companies, trusts and superannuation funds), you must complete a losses schedule and lodge it with your tax return.
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 to you as the tax agent or public officer responsible for completing the schedule.
This publication is not a guide to income tax law. Contact the Australian Taxation Office (ATO) or a recognised tax adviser if you feel this publication does not fully cover your circumstances.
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