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

6   Section 160-1

Omit "refundable tax offset for 2020-21 or 2021-22", substitute "refundable tax offset for 2020-21, 2021-22 or 2022-23".