About these instructions
These instructions will help you complete the Losses schedule 2019. 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
- you as the tax agent or public officer responsible for completing the schedule.
This publication is not a guide to income tax law. Contact us, or a recognised tax adviser, if you feel this publication does not fully cover your circumstances.
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