课程讲义 >>答疑编号:NODE00841700070100000111

2.2 Set off against total income （s.64 ITA07）
This relief allows the trading loss identified for a tax year to be set off against the total income of the same tax year and/or the previous tax year, If qualifying loan interest has been paid, the relief is against total income less qualifying loan interest for the appropriate year（s）.
【提问内容】请问老师qualified loan interest 的中文意思是不是合格的贷款利息？谢谢

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【回复内容】您的问题答复如下：


我觉得翻译成“符合规定的贷款利息”更合适，因为它在实际操作中，会符合一些标准，然后才能调增或者调减。




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