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
36 Subsection 995-1(1) (definition of current year )
Repeal the definition, substitute:
current year means the income year for which you are working out your assessable income, deductions and *tax offsets.