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
Taxation Administration Act 1953
44 Paragraph 45-330(1)(c) in Schedule 1
Omit "you can carry it forward to the next income year", substitute "it is *unutilised at the end of the base year".