Income Tax Assessment Act 1997

Div160

Amended by:


Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 (assent 14/10/2020)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2-Cl2

Commenced Action Note
1/01/2021 Insert Inserted title 'Division 160 - Corporate loss carry back tax offset for 2020-21 or 2021-22 for businesses with turnover under $5 billion'

Minerals Resource Rent Tax Repeal and Other Measures Act 2014 (assent 5/09/2014)

Explanatory Memorandum - REPS
Suplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch2-Cl1

Commenced Action Note
30/09/2014 Repeal Title 'Division 160 - Corporate loss carry back tax offset'

Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (assent 28/06/2013)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch5-Cl2

Commenced Action Note
29/06/2013 Insert Title 'Division 160 - Corporate loss carry back tax offset'