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

6   After paragraph 177C(1)(e)


(ea) in a case where paragraph (baa) applies - the amount of the whole of the loss carry back tax offset or of the part of the loss carry back tax offset, as the case may be, referred to in that paragraph; and