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 (Transitional Provisions) Act 1997

43   Subsection 770-30(2) (note)

Omit "undeducted tax loss may be deducted", substitute "tax loss may be utilised".