Part D IF THE Amount AT Subtotal IS A Loss
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/how-to-complete-l1-in-your-2012-tax-return-if-you-have-prior-year-foreign-losses/completing-your-tax-return/part-d-if-the-amount-at-subtotal-is-a-loss
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