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




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.