s 165-135
In forceApplication of Subdivision 165‑C of the Income Tax Assessment Act 1997
Chapter 3Specialist liability rules
Part 3-5Corporate taxpayers and corporate distributions
Division 165Income tax consequences of changing ownership or control of a company
Subdivision 165-CDeducting bad debts
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.
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