Loss carry back tax offset

Explains how the refundable tax offset for tax losses you made in the 2019–20 to 2022–23 income years works.

You must meet the eligibility requirements to choose to carry back the loss and claim the tax offset.

How to claim the loss carry back tax offset, review your franking account balance, and avoid and correct errors.

How to work out the refundable tax offset when making a loss carry back choice.

We won't defer the due date for payments you owe solely because you expect a potential future refund.

How to change your loss carry back choice and whether a change will affect your assessments for subsequent income years.