If you are completing a company tax return for the year ended 30 June 2013, you may have made your first ever claim for the refundable tax offset that the carry back loss rules created. Enjoy claiming this offset while you can, as the 2012/13 year will be the last year it is available. This offset will be repealed from 1 July 2013 and so it will not be available for the 2013/14 year. So stick it up on your wall so you can remember the fun you had in making that one claim.
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