Document ID: chunk:federal_register_of_legislation:C2004C00958:clause:3_2
Version: federal_register_of_legislation:C2004C00958
Segment Type: clause
Provision Reference: sch 3 cl 2
Character Range: 893484–894051

2  After Subdivision 175‑CB
Insert:

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

Table of sections

175‑40 Application of Subdivision 175‑C of the Income Tax Assessment Act 1997

175‑40  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 1998‑1999 income year and later income years.

Part 2—Consequential amendment of the Income Tax Assessment Act 1997