Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (88 of 2013)
Schedule 6 Loss carry back consequential amendments
Part 2 Other amendments
Income Tax Assessment Act 1997
51 Section 36-25 (at the end of the table item dealing with tax losses of corporate tax entities)
Add:
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See also Division 160 (loss carry back tax offset) |
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