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Home / Simons-Taxes /Personal and employment tax /Part E5 Special classes of individual /Division E5.6 Lloyd's underwriters /Lloyd's underwriters—losses / E5.622 Loss set against current or preceding year income—ITA 2007, s 64
Commentary

E5.622 Loss set against current or preceding year income—ITA 2007, s 64


Personal and employment tax

A claim under ITA 2007, s 64 enables a loss to be set against the individual's other income of the tax year of the loss, the previous tax year, or both tax years. Relief is given against total gross income and cannot

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