Income Tax Assessment Act 1997

SDiv160-B

Amended by:

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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 'Subdivision 160-B - Loss carry back choice'

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 'Subdivision 160-B - Entitlement to and amount of 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 'Subdivision B - Entitlement to and amount of loss carry back tax offset'