Taxation Laws Amendment Act (No. 2) 1994 (82 of 1994)

Part 3   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 2   Amendments relating to accruals assessability of certain securities

SubDivision C   Consequential amendments

17   Bad debts

Section 63 of the Principal Act is amended by omitting from subsection (1A) "or 159GR" (wherever occurring).