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12-month extension of the temporary loss carry-back measure.
As announced in the 2020/2021 Federal Budget, legislation has now passed to allow eligible corporate entities (i.e., with, amongst other things, an aggregated turnover of less than $5 billion) a 12-month extension to claim a loss carry-back tax offset in the 2023 income year.
2022/23 Federal Budget: Changes affecting business taxpayers.
It's time to look at the latest Federal Budget announcement, and at important changes affecting business taxpayers. Here are some of the most important things you need to know.