Tax Laws Amendment (2004 Measures No. 7) Act 2005 (41 of 2005)

Schedule 6   Consolidation

Part 4   Bad debts

Division 2   Consequential amendments

Income Tax Assessment Act 1997
12   Section 12-5 (table item headed "bad debts")


debt/equity swaps

63E, 63F


deduction of a debt that used to be owed to a member of a consolidated group by an entity that used to be a member of the group

Subdivision 709-D