Tax Laws Amendment (2005 Measures No. 5) Act 2005 (162 of 2005)

Schedule 3   Consolidation

Part 1   Bad debts

Division 3   Consequential amendments

Income Tax (Transitional Provisions) Act 1997

20   At the end of Division 719

Add:

Subdivision 719-I - Bad debts

Table of sections

719-450 Application of Subdivision 719-I of the Income Tax Assessment Act 1997

719-450 Application of Subdivision 719-I of the Income Tax Assessment Act 1997

Subdivision 719-I of the Income Tax Assessment Act 1997 applies on and after 1 July 2002.