Document ID: chunk:federal_register_of_legislation:C2010C00584:clause:10_223
Version: federal_register_of_legislation:C2010C00584
Segment Type: clause
Provision Reference: sch 10 cl 223
Character Range: 146236–146817

223  Subdivision 175‑C
Repeal the Subdivision, substitute:

Subdivision 175‑C—Tax benefits from unused bad debt deductions

Table of sections

175‑78 Application of Subdivision 175‑C of the Income Tax Assessment Act 1997

175‑78  Application of Subdivision 175‑C of the Income Tax Assessment Act 1997

  Subdivision 175‑C of the Income Tax Assessment Act 1997 (about companies obtaining tax benefits from unused bad debt deductions) applies to assessments for the 1998‑99 income year and later income years.

New Business Tax System (Consolidation and Other Measures) Act 2003