All are true about Thoraco-lumbar fascia except-
Thoracolumbar fascia
-        Lumbar part extends between the 12th rib and iliac crest.
-        It has 3 layers

Anterior layer-

Attachment- Anterior surface of the transverse process of lumbar vertebrae
Position- anterior to quadratus lumborum

Middle layer

Attachment- the Transverse process of lumbar vertebrae
Position- Posterior to quadratus lumborum but anterior to erector spinae.

Posterior layer

Attachment- the Spinous process of lumbar vertebrae
Position- Posterior surface of erector spinae.
-        At the lateral margin of erector spinae, posterior and middle layers unite. Further, anterior layer joins at the later margin of quadratus lumborum. Together they form the aponeurotic origin of transversus abdominis. It also acts as the origin for internal oblique muscle.
Attachment to the body of lumbar vertebra
Origin to the transversus and internal oblique muscles
Lumbar part situated in the interval between the iliac crest and the 12th rib
Attachment to the transverse process of lumbar vertebra