Tax Law Improvement Act 1997 (121 of 1997)

Schedule 4   Deductions

Part 2   Consequential amendment of the Income Tax Assessment Act 1997

37   Paragraphs 165-70(3)(a) and (b)

Repeal the paragraphs, substitute:

(a) deductions for bad debts under section 8-1 (about general deductions) or section 25-35 (about bad debts);