Tax Law Improvement Act (No. 1) 1998 (46 of 1998)
3 Company bad debts
1 Amendment of the Income Tax (Transitional Provisions) Act 1997
1 After Subdivision 165-CB
Insert:
Subdivision 165-C - Deducting bad debts
Table of sections
165-135 Application of Subdivision 165-C of the Income Tax Assessment Act 1997
165-135 Application of Subdivision 165-C of the Income Tax Assessment Act 1997
Subdivision 165-C of the Income Tax Assessment Act 1997 (about companies deducting bad debts) applies to assessments for the 1998-1999 income year and later income years.
[The next Division is Division 166.]
Division 166 - Income tax consequences of changing ownership or control of a listed public company
[The next Subdivision is Subdivision 166-C.]
Subdivision 166-C - Deducting bad debts
Table of sections
166-40 Application of Subdivision 166-C of the Income Tax Assessment Act 1997
166-40 Application of Subdivision 166-C of the Income Tax Assessment Act 1997
Subdivision 166-C of the Income Tax Assessment Act 1997 (about listed public companies deducting bad debts) applies to assessments for the 1998-1999 income year and later income years.
[The next Division is Division 175.]
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