An investor can carry forward a capital loss indefinitely.
Record-keeping requirements
Investors are required to keep records of all matters that could result in them making a capital gain or loss. Those records must be kept for a minimum of five years after the relevant CGT event has happened.
We strongly recommend that independent taxation advice be sought to ensure that an investor’s underlying cost bases are correct.
Please note: Macquarie does not maintain an investor’s capital loss history. This is the responsibility of investors and their tax agents/advisers.