INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART X
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ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES
Division 7
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Calculation of attributable income of CFC
Subdivision B
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General modifications of Australian tax law
SECTION 399A
MODIFIED APPLICATION OF BAD DEBT ETC. PROVISIONS
399A(1)
(a) the amendment made to section 63 by section 13 of the Taxation Laws Amendment Act 1991 is to be taken to have applied to debts created or acquired at any time; and
CCH Note:
Below is material repealed as inoperative in s 399A by No 101 of 2006.
(a) the amendment made to section 63 by section 13 of the Taxation Laws Amendment Act 1991 is to be taken to have applied to debts created or acquired at any time; and
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