Deductions a project couldn't use this year, carried into next year and grown by uplift. Across all projects this is the deduction pool: $280 billion.
- Key figure
- $280.1b in 2024–25; peak $336.1b (2017–18); $2.4b in 1999–2000
The ATO’s term for the deduction pool: deductions left over after a year’s receipts are fully offset, rolled into next year with uplift. Not cash, not a refund: it only cancels future PRRT.