Taxation Laws Amendment Act (No. 8) 2000 (156 of 2000)

Schedule 4   Adjustments

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

12   Division 136 (heading)

Repeal the heading, substitute:

Division 136 - Bad debts relating to transactions that are not taxable or creditable to the fullest extent

Table of Subdivisions

136-A Bad debts relating to partly taxable or creditable transactions

136-B Bad debts relating to transactions that are taxable or creditable at less than1/11 of the price