Document ID: chunk:federal_register_of_legislation:C2010C00685:clause:9_1
Version: federal_register_of_legislation:C2010C00685
Segment Type: clause
Provision Reference: sch 9 cl 1
Character Range: 116864–117428

1  Subsection 22(1)
Repeal the subsection, substitute:

General

 (1) In relation to a transfer of a debt, these rules about deductions for bad debts have effect as shown in the table:
 (a) section 25‑35 of the Income Tax Assessment Act 1997;
 (b) subsection 63(1A) of the Income Tax Assessment Act 1936.

Effect of rules about deductions for bad debts
Case                                            If:                                                                                                                           then those rules have effect as if: