"Any 'losses' from the rental property can only be offset against other income the Company has earned"
No different to a person as an entity - gains are taxed with all other personal income as are losses. Completely fair.
CGT discount is to take into account inflationary gains as we should not be taxed on inflation again fair - but could be tweaked to return to the indexation method.
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"Any 'losses' from the rental property can only be offset...
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