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】May I ask that what is qualifying loan please? Thank you very much

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【回复内容】您的问题答复如下：

这个Qualifying loan的范围其实很广，在F6的考试中，体题干会告诉咱们这个loan是不是qualified的，具体内容可能会在P6才会学到，所以现在咱们就知道这个Qualifying loan会产生相应的效果即可。



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