Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 (92 of 2020)

Schedule 2   Temporary loss carry back

Part 2   Anti-avoidance

Income Tax Assessment Act 1936

8   Subsection 177C(3)

After "subparagraph (2)(a)(i), (b)(i), (c)(i),", insert "(ca)(i),".

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).