Corporate Collective Investment Vehicle Framework and Other Measures Act 2022 (8 of 2022)
Schedule 6 Extension of temporary loss carry back
Part 1 Main amendments
Income Tax Assessment Act 1997
5 Section 160-1
Omit "2019-20, 2020-21 or 2021-22 against the income tax liability it had for 2018-19, 2019-20 or 2020-21", substitute "2019-20, 2020-21, 2021-22 or 2022-23 against the income tax liability it had for 2018-19, 2019-20, 2020-21 or 2021-22".
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