Income Tax (Transitional Provisions) Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-90 - CONSOLIDATED GROUPS  

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

Subdivision 709-D - Deducting bad debts  

SECTION 709-200  

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.