课程讲义 >>答疑编号:NODE00841700070200000122

Required:
（1）Calculate the trading income assessments for the last four tax years of assessment.
（2）Calculate the terminal loss.
（3）Show the s.89 relief for the loss.

（1） Trading income assessments			Loss	Assessments
			￡	￡
Cessation in 2013/14, so last 4 years are:			—	30,000
2010/11	CYB		—	24,000
2011/12	CYB		—	10,000
2012/13	CYB
2013/14	Last year basis:
	10 months to 31 December 2013	-40,000
	Add: Overlap profits b/f	-2,000
			-42,000	0

【提问内容】请问老师overlap profit 2000为什么不是加而是减？

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