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.