A New Tax System (Goods and Services Tax) Act 1999
Chapter 2
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The basic rules
Part 2-4
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Net amounts and adjustments
Division 21
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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:
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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