Income Tax Assessment Act 1997
Div160
Amended by:
Corporate Collective Investment Vehicle Framework and Other Measures Act 2022 (assent 22/2/2022)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch6-Cl4
| Commenced | Action | Note |
| 1/04/2022 | Amend | "Substituted title 'Division 160 - Corporate loss carry back tax offset for 2020-212021-22 or 2022-23 for businesses with turnover under $5 billion'" |
Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 (assent 14/10/2020)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl2
| Commenced | Action | Note |
| 1/01/2021 | Insert | Inserted title 'Division 160 - Corporate loss carry back tax offset for 2020-21 or 2021-22 for businesses with turnover under $5 billion' |
Minerals Resource Rent Tax Repeal and Other Measures Act 2014 (assent 5/09/2014)
Explanatory Memorandum - REPS
Suplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch2-Cl1
| Commenced | Action | Note |
| 30/09/2014 | Repeal | Title 'Division 160 - Corporate loss carry back tax offset' |
Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (assent 28/06/2013)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch5-Cl2
| Commenced | Action | Note |
| 29/06/2013 | Insert | Title 'Division 160 - Corporate loss carry back tax offset' |