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

Schedule 6   Loss carry back consequential amendments

Part 2   Other amendments

Income Tax Assessment Act 1997

56   After paragraph 195-15(5)(b)


(c) section 195-37 does not prevent the company from *carrying back its tax loss for the purpose of working out the amount of the company's *loss carry back tax offset for an income year;