The government is following the Guidance on Caretaker Conventions while we wait for the 2025 federal election results.
Chapter 4: Loss carry forward
Chapter 3: Loss carry back
Chapter 2: The tax treatment of losses
Chapter 1: The review process
Appendix E: Timeline of the changes to the loss integrity provisions
Appendix D: International loss treatment
Appendix C: Consultation summary
Appendix B: Possible business tax savings
Appendix A: Business Tax Working Group - Terms of Reference
Final Report on the Tax Treatment of Losses
