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Loss carry back tax offset

Refundable tax offsets for losses eligible corporate entities can claim for losses in 2019–20 to 2022–23 income years.

Explains how the refundable tax offset for tax losses you made in the 2019–20 to 2022–23 income years works.

You must meet the eligibility requirements to choose to carry back the loss and claim the tax offset.

How to claim the loss carry back tax offset, review your franking account balance, and avoid and correct errors.

Explains loss carry back, including exempt income, tax liabilities and how to calculate the amount of tax offset.

We won't defer the due date for payments you owe solely because you expect a potential future refund.

How to change your loss carry back choice and whether a change will affect your assessments for subsequent income years.