Step 3 DO YOU Have ANY Capital Losses
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/forms-and-instructions/capital-gains-tax-concessions-for-small-business-guide-2008/applying-the-cgt-concessions-to-a-capital-gain-from-a-small-business-asset/step-3-do-you-have-any-capital-losses
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.