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 1936
10 At the end of subsection 267-25(1) in Schedule 2F
Note: Subdivision 709-D of the Income Tax Assessment Act 1997 affects the application of this section to a trust that used to be a member of a consolidated group and that writes off as bad a debt that used to be owed to a member of the group.
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