Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (88 of 2013)
Schedule 5 Loss carry back
Part 2 Ascertainment of totals of tax offset refunds
Division 1 Amendments relating to the 2012-13 income year
Taxation Administration Act 1953
24 Application of amendments
The amendments made by this Division apply to assessments made on or after 1 July 2013 for the 2013-14 income year or later income years.
Division 3 - Taxation Administration Act 1953
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