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

27   Application of amendments

The amendments made by this Division apply to an assessment if:

(a) the assessment is made on or after 1 July 2013; and

(b) in the case of an assessment that relates to an income year or other accounting period:

(i) the income year is the 2013-14 income year or a later income year; or

(ii) the other accounting period commences on or after 1 July 2013.