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

Taxation Administration Act 1953

66   Section 45-340 in Schedule 1 (after paragraph (db) of step 1 of the method statement)

Insert:

(dc) Division 160 of the Income Tax Assessment Act 1997 (the loss carry back tax offset);