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

53   Section 36-25 (table dealing with tax losses of pooled development funds (PDFs), item 2)

Omit "deducted in a later income year", substitute "utilised".