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Offsetting profit and losses between businesses 043-03100070

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Policy

Controlled private trusts and controlled private companies

Social Security Guide 4.12.7.20 Allowable & Non-allowable Deductions

Sole traders and partnerships

Social Security Guide 4.7.1.30 Assessment of Business Deductions & Losses for Sole Traders & Partnerships

Legislation

Links to the Federal Register of Legislation site go to an 'All versions' page. Select the 'Latest' version.

Social Security Act 1991

  • section 1075, Permissible reductions of business income
  • section 1208B, Permissible reductions of business and investment income