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

Taxation Administration Act 1953

44   Paragraph 45-330(1)(c) in Schedule 1

Omit "you can carry it forward to the next income year", substitute "it is *unutilised at the end of the base year".