Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 (92 of 2020)
Schedule 2 Temporary loss carry back
Part 3 Consequential amendments
Income Tax Assessment Act 1997
29 Subsection 219-50(2) (steps 2 and 3 of the method statement)
Omit "income tax liability", substitute "*income tax liability".
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