A New Tax System (Goods and Services Tax) Act 1999

Chapter 2 - The basic rules

Part 2-4 - Net amounts and adjustments

Division 21 - Bad debts

21-99 Special rules relating to adjustments for bad debts

Chapter 4 contains special rules relating to adjustments for bad debts, as follows:

Checklist of special rules
Item	For this case ...	See:
1A	Bad debts relating to transactions that are not taxable or creditable to the fullest extent	Division 136
1	Changing your accounting basis	Division 159
2	Gambling	Division 126
2A	Representatives of incapacitated entities	Division 58
3	Sale of freehold interests etc.	Division 75

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