Part 1 – Carry back or forward of qualifying levy losses (paras 1-5)

Contents

1-4. Carry back of qualifying levy losses to earlier qualifying accounting periods [EOGPLA 2022 Sch 1 paras 1-4] Section commentary
5. Carry forward of qualifying levy losses to subsequent qualifying accounting period [EOGPLA 2022 Sch 1 para 5] Section commentary

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