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
41 Subsection 995-1(1) (definition of utilise )
Repeal the definition, substitute:
utilise , a *tax loss, a *net capital loss or *net exempt income, has the meaning given by section 960-20.