Document ID: chunk:federal_register_of_legislation:C2010C00584:clause:6_5:p3
Version: federal_register_of_legislation:C2010C00584
Segment Type: clause
Provision Reference: sch 6 cl 5 (pt 3/3)
Character Range: 55340–56498

met for certain kinds of trusts to be able to deduct a bad debt);
 (iii) other provisions of this Act so far as they relate to a section listed in subparagraph (i) or (ii); and
 (c) these provisions did not apply:
 (i) subsections 165‑120(2) and (3);
 (ii) section 267‑65 in Schedule 2F to the Income Tax Assessment Act 1936.

Note 1: Some of the other provisions of this Act that relate to a section listed in subparagraph (2)(b)(i) are sections 165‑120, 165‑129 and 165‑132 and Subdivision 166‑C.

Note 2: Some of the other provisions of this Act that relate to a section listed in subparagraph (2)(b)(ii) are sections 266‑40, 266‑45, 266‑90, 266‑125, 266‑165, 267‑30, 267‑35, 267‑40 and 267‑45 in Schedule 2F to the Income Tax Assessment Act 1936.

Debt test income year

 (3) The table shows when the debt test income year starts and ends.

Start and end of debt test income year
                                        If:                                                                                                                        The start of the debt test income year is:                            The end of the debt test income year is: