Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (88 of 2013)
Schedule 5 Loss carry back
Part 2 Ascertainment of totals of tax offset refunds
Division 1 Amendments relating to the 2012-13 income year
Income Tax Assessment Act 1936
13 After paragraph 161AA(b)
Insert:
(ba) the total of its tax offset refunds for that year of income (or that it can get no such refund for that year of income); or
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