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
Taxation Administration Act 1953
45 Subparagraph 45-330(2A)(c)(i) in Schedule 1
Omit "you can carry it forward to the next income year", substitute "it is *unutilised at the end of the base year".
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
