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NikkiATO(Community Moderator)Community Moderator
28 May 2026

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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RE: Can capital gains income be offset against trading losses for a company? | ATO Community