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二世
发表于 2021-5-11 21:34:26
A. 你必需Pass non- co妹妹erical losses test,
If you have a net loss from a business activity you carry on as an individual, either as a sole trader or in partnership, the non-co妹妹ercial loss rules will apply. These rules determine whether you can use your business loss to offset income from other sources.
详细的TEST请参考ATO网站， 假如不克不及经过test，亏损只能deferred到下一年度。
B. NO, 集体和公司是独立的，不克不及混为一体。 |
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