s 709-200
In forceApplication of Subdivision 709‑D of the Income Tax Assessment Act 1997
Chapter 3Specialist liability rules
Part 3-90Consolidated groups
Division 709Other rules applying when entities become subsidiary members etc.
Subdivision 709-DDeducting bad debts
709-200 Application of Subdivision 709‑D of the Income Tax Assessment Act 1997
Subdivision 709‑D of the Income Tax Assessment Act 1997 applies on and after 1 July 2002.
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