Step 3 Work OUT Whether 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-2011/meeting-the-basic-conditions-for-the-concessions/step-3-work-out-whether-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.