Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-10
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FINANCIAL TRANSACTIONS
Division 245
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Forgiveness of commercial debts
Subdivision 245-A
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Debts to which operative rules apply
Guide to Subdivision 245-A
SECTION 245-5 What this Subdivision is about
View history note
Hide history noteSECTION 245-5 What this Subdivision is about
This Division applies to a debt if you can deduct interest payable on the debt.
| Application of Division | |
| 245-10 | Commercial debts |
| 245-15 | Non-equity shares |
| 245-20 | Parts of debts |
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