Completing the Losses schedule

Instructions for completing the sections of the Losses schedule.

Entity details
Instructions to complete the entity details on the schedule.

Part A Losses carried forward to the 2022–23 income year – excludes film losses
Instructions to complete the items 1 and 2 in Part A of the Losses schedule.

Part B Ownership and business continuity test – company and listed widely held trust only
Instructions to complete the items 1 to 4 in Part B of the Losses schedule.

Part C Unrealised losses – company only
Instructions to complete the labels L to O in Part C of the Losses schedule. Companies only, complete in 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 (CFC) 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.

Taxpayer's declaration
Instructions for completing the taxpayers' declaration.