Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (88 of 2013)

Schedule 6   Loss carry back consequential amendments

Part 1   Concepts and definitions

Income Tax Assessment Act 1997

36   Subsection 995-1(1) (definition of current year )

Repeal the definition, substitute:

current year means the income year for which you are working out your assessable income, deductions and *tax offsets.