The Company ABC Pty has trading loss and capital gain in FY 2024-25. Can the capital gains income be offset against trading losses ?
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Yes - as long as losses are not PSI, which need to be attributed.
Hi @ravneet,
No, not directly.
A company works out its net capital gain first, and then that amount becomes part of its assessable income. Any trading losses can then be applied against that income.
Trading losses don’t offset the capital gain itself – they offset the overall taxable income after the capital gain is calculated.
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