Offset OR Defer THE Loss Individuals OR Sole Traders
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/losses/non-commercial-losses/offset-or-defer-the-loss-individuals-or-sole-traders
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