Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (88 of 2013)

Schedule 6   Loss carry back consequential amendments

Part 1   Concepts and definitions

Income Tax Assessment Act 1997

21   Paragraph 165-115R(3)(b)

Omit "an unapplied *net capital loss or unapplied", substitute "a *net capital loss or".