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

20   At the end of section 175A

Add:

(3) Subsection (2) does not prevent the taxpayer from objecting against an assessment if the taxpayer is seeking an increase in:

(a) the taxpayer's liability; or

(b) the total of the taxpayer's tax offset refunds.