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 (Transitional Provisions) Act 1997
21 At the end of subsection 67-100(1)
Note: The total of your tax offset refunds for later income years is included in your assessment for those years: see Part IV of the Income Tax Assessment Act 1936.