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 1997
35 Subsection 995-1(1)
carry back : you carry back to an income year so much of a *tax loss for a later income year as you specify in a *loss carry back choice to be carried back to the earlier income year.