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

Schedule 6   Loss carry back consequential amendments

Part 2   Other amendments

Income Tax Assessment Act 1997

51   Section 36-25 (at the end of the table item dealing with tax losses of corporate tax entities)

Add:

 

See also Division 160 (loss carry back tax offset)