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 (Transitional Provisions) Act 1997
43 Subsection 770-30(2) (note)
Omit "undeducted tax loss may be deducted", substitute "tax loss may be utilised".
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