A New Tax System (Goods and Services Tax) Act 1999
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|
|2A||Representatives of incapacitated entities||Division 58|
|3||Sale of freehold interests etc.||Division 75|
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