Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (88 of 2013)

Schedule 5   Loss carry back

Part 2   Ascertainment of totals of tax offset refunds

Division 1   Amendments relating to the 2012-13 income year

Income Tax Assessment Act 1936
13   After paragraph 161AA(b)


(ba) the total of its tax offset refunds for that year of income (or that it can get no such refund for that year of income); or