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That's impossible to answer without review. However simple issue is its a UK loss. It cant be used here as its not a current year or prior year loss. It cant be bought into the AUS return on that basis. Some CGT issues may impact 1. On commencing AUS residency there is a CGT event which...

Hmmm... Did you lodge AUS tax returns showing the income in Australia in the past ? This probably would be a no if you were non-resident. Generally the only way for foreign losses to appear in a AUS return is when the taxpayer is an AUS tax resident. There may be some CGT issues that could...