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
Income Tax Assessment Act 1936
2 Paragraph 45B(8)(c)
Omit "carried forward to a later", substitute "unutilised (within the meaning of the Income Tax Assessment Act 1997) at the end of the relevant".
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