Document ID: chunk:federal_register_of_legislation:C2025C00012:clause:6_17
Version: federal_register_of_legislation:C2025C00012
Segment Type: clause
Provision Reference: sch 6 cl 17
Character Range: 406984–408369

17  After paragraph 160‑15(1)(a)
Insert:
 (aa) if the current year is the 2022‑23 income year and the 2022‑23 income year was a loss year:
 (i) how much (expressed as a specified amount) of the entity's tax loss (if any) for the 2022‑23 income year is to be carried back to the 2021‑22 income year; and
 (ii) how much (expressed as a specified amount) of the entity's tax loss (if any) for the 2022‑23 income year is to be carried back to the 2020‑21 income year; and
 (iii) how much (expressed as a specified amount) of the entity's tax loss (if any) for the 2022‑23 income year is to be carried back to the 2019‑20 income year; and
 (iv) how much (expressed as a specified amount) of the entity's tax loss (if any) for the 2022‑23 income year is to be carried back to the 2018‑19 income year;
 (ab) if the current year is the 2022‑23 income year and the 2021‑22 income year was a loss year:
 (i) how much (expressed as a specified amount) of the entity's tax loss (if any) for the 2021‑22 income year is to be carried back to the 2020‑21 income year; and
 (ii) how much (expressed as a specified amount) of the entity's tax loss (if any) for the 2021‑22 income year is to be carried back to the 2019‑20 income year; and
 (iii) how much (expressed as a specified amount) of the entity's tax loss (if any) for the 2021‑22 income year is to be carried back to the 2018‑19 income year;