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
18 Paragraph 175A(2)(b)
Omit "payable;", substitute "payable.".