Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (88 of 2013)
Schedule 5 Loss carry back
Part 3 Anti-avoidance
Income Tax Assessment Act 1936
30 After paragraph 177C(1)(e)
(ea) in a case where paragraph (baa) applies - the amount of the whole of the loss carry back tax offset or of the part of the loss carry back tax offset, as the case may be, referred to in that paragraph; and
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