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
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