Sole Trader With A Deferred Loss From A Prior Year
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/individual-income-tax-return-2003-non-commercial-losses-labels/sole-trader-with-a-deferred-loss-from-a-prior-year
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