Document ID: chunk:federal_register_of_legislation:C2010C00584:clause:6_1
Version: federal_register_of_legislation:C2010C00584
Segment Type: clause
Provision Reference: sch 6 cl 1
Character Range: 56499–57227

1                                       Both these conditions are met:                                                                                             The later of these times (or either of them if they are the same):    The end of the income year in which the write‑off time occurs
                                        (a) the entity that is owed the debt for the debt test period is the claimant;                                             (a) the start of the income year in which the write‑off time occurs;
                                        (b) the period ends at the time (the write‑off time) the claimant actually writes off the debt or part of the debt         (b) the start of the debt test period