s 166-40
In forceApplication of Subdivision 166‑C of the Income Tax Assessment Act 1997
Chapter 3Specialist liability rules
Part 3-5Corporate taxpayers and corporate distributions
Division 166Income tax consequences of changing ownership or control of a listed public company
Subdivision 166-CDeducting bad debts
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.
Research tools for this sectionPro
The statute text is free to read above. View Pro plans to unlock the case-law research tools for each provision.