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

Schedule 5   Loss carry back

Part 2   Ascertainment of totals of tax offset refunds

Division 1   Amendments relating to the 2012-13 income year

Income Tax Assessment Act 1936

13   After paragraph 161AA(b)

Insert:

(ba) the total of its tax offset refunds for that year of income (or that it can get no such refund for that year of income); or