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 (Transitional Provisions) Act 1997
42 Subdivision 707-A (heading)
Repeal the heading, substitute:
Subdivision 707-A - Transfer of losses to head company