The Company tax return instructions 2014 (NAT 0669-6.2014) is available in Portable Document Format (PDF).
Download a PDF of the Company tax return instructions 2014 (1.62 MB).
Repeal of loss carry-back tax offset
Legislation that repeals the loss carry-back tax offset took effect on 30 September 2014.
You cannot claim the loss carry-back tax offset for 2013–14.
The repeal applies from 1 July 2013, other than for certain companies with a late balancing substituted accounting period.
We will contact companies that have claimed the loss carry-back tax offset and are now no longer eligible.
End of attentionHow to obtain this publication
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