Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 (92 of 2020)

Schedule 2   Temporary loss carry back

Part 2   Anti-avoidance

Income Tax Assessment Act 1936

8   Subsection 177C(3)

After "subparagraph (2)(a)(i), (b)(i), (c)(i),", insert "(ca)(i),".