Income Tax (Transitional Provisions) Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-5
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CORPORATE TAXPAYERS AND CORPORATE DISTRIBUTIONS
Subdivision 165-C of the Income Tax Assessment Act 1997 (about companies deducting bad debts) applies to assessments for the 1998-1999 income year and later income years.
Division 165
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Income tax consequences of changing ownership or control of a company
Subdivision 165-C
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Deducting bad debts
SECTION 165-135
165-135
Application of Subdivision 165-C of the
Income Tax Assessment Act 1997
Subdivision 165-C of the Income Tax Assessment Act 1997 (about companies deducting bad debts) applies to assessments for the 1998-1999 income year and later income years.
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