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
53 Section 36-25 (table dealing with tax losses of pooled development funds (PDFs), item 2)
Omit "deducted in a later income year", substitute "utilised".
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