(a) has a * tax loss for an income year; and
(b) is a * PDF at the end of the income year;
cannot * carry back the loss to an earlier income year for the purposes of
working out the amount of the company's * loss carry back tax offset for
the 2020 - 21, 2021 - 22 or 2022 - 23 income year (the offset year ) unless
the company is a PDF throughout the earlier income year and the offset year.