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IPAP review At the end of the agreed timeframe, supervisors will provide feedback on your progress, against the IPAP. 2 October 2014 ATO Loss carry back abolished From 1 July 2013 companies can no longer claim loss carry back tax offset, meaning the offset was only available for the 2012 13 income year. See all Hot topics Bank holidays Gender pay gap reporting Holiday pay Modern slavery statements National living wage Tracked topics My tracked topics Edit tracked topics Browse all topics .