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I can only think the once-off loss carry back rule.
Companies that had tax losses in the 20十二-13 income year may be able to carry these losses back against their income tax liability in the 20十一-十二 income year, producing a refundable tax offset known as the loss carry-back tax offset.
However, the loss carry back rule was repealed, therefore company cannot claim the loss carry-back tax offset for the 2013-14 income year or any future years. |
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论坛元老