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 (Transitional Provisions) Act 1997

16   After Division 707

Insert:

Division 709 - Other rules applying when entities become subsidiary members etc.

Table of Subdivisions

709-D Deducting bad debts

Subdivision 709-D - Deducting bad debts

Table of sections

709-200 Application of Subdivision 709-D of the Income Tax Assessment Act 1997

709-200 Application of Subdivision 709-D of the Income Tax Assessment Act 1997

Subdivision 709-D of the Income Tax Assessment Act 1997 applies on and after 1 July 2002.