INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART X - ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES  

Division 7 - Calculation of attributable income of CFC  

Subdivision B - General modifications of Australian tax law  

SECTION 399A   MODIFIED APPLICATION OF BAD DEBT ETC. PROVISIONS  

399A(1)  

(a) the amendment made to section 63 by section 13 of the Taxation Laws Amendment Act 1991 is to be taken to have applied to debts created or acquired at any time; and


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