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

Schedule 6   Loss carry back consequential amendments

Part 1   Concepts and definitions

Income Tax Assessment Act 1936

2   Paragraph 45B(8)(c)

Omit "carried forward to a later", substitute "unutilised (within the meaning of the Income Tax Assessment Act 1997) at the end of the relevant".