Alpha Pty Ltd Incurred a Tax Loss for the Year

Alpha Pty Ltd incurred a tax loss for the year ending 30 June 2020 of $15,000.
Which statement is the most complete in determining the ability to deduct the tax loss in a future year?

A) The company must carry on a similar business in the future year as was carried on in the loss year.
B) The company must have the same shareholders in the year that the loss was incurred as it had when the profit was made.
C) If the shareholders in the year that the loss was incurred hold less than 50% beneficial ownership of the shares when the company made a profit then the company must carry on the same or similar business as it did in the year of the loss.
D) The company can carry forward the tax loss like any other taxpayer.