Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-10 - FINANCIAL TRANSACTIONS  

Division 245 - Forgiveness of commercial debts  

Subdivision 245-A - Debts to which operative rules apply  

Guide to Subdivision 245-A

SECTION 245-5   What this Subdivision is about  


This Division applies to a debt if you can deduct interest payable on the debt.


TABLE OF SECTIONS
TABLE OF SECTIONS
Application of Division
245-10 Commercial debts
245-15 Non-equity shares
245-20 Parts of debts


 

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