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

16   Subsection 160-15(1)

Omit "2020-21 or 2021-22 income year", substitute "2020-21, 2021-22 or 2022-23 income year".