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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