merv are you for real? surely that cannot be the case (that previous year's losses cannot be deducted against future profits), goes against development principles (that new ventures can take time to enter profitability) in tax regimes worldwide i thought.
col- sorry to make you work as accountant after hours (but i am sitting on very substantial cgt losses this and last financial year)- they can be claimed against cap gains on selling stocks that go up (eventually)...right?
oh yeah- go SLA.
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