Corporate Collective Investment Vehicle Framework and Other Measures Act 2022 (8 of 2022)

Schedule 6   Extension of temporary loss carry back

Part 1   Main amendments

Income Tax Assessment Act 1997

11   At the end of paragraph 160-10(1)(a)

Add:

and (iv) if the current year is the 2022-23 income year - the 2021-22 income year and the 2020-21 income year;