Document ID: chunk:federal_register_of_legislation:C2005A00147:clause:1_171
Version: federal_register_of_legislation:C2005A00147
Segment Type: clause
Provision Reference: sch 1 cl 171
Character Range: 118142–118964

171  Application of items relating to alternative test

(1) The amendments made by items 16, 29 and 57 of this Schedule apply to:
 (a) any tax loss that is claimed in an income year ending after 21 September 1999; and
 (b) any net capital loss that is applied in an income year ending after 21 September 1999; and
 (c) any deduction in respect of a bad debt that is claimed in an income year ending after 21 September 1999.

(2) The amendment made by item 46 of this Schedule applies in determining whether a changeover time occurs at or after 1 pm (by legal time in the Australian Capital Territory) on 11 November 1999.

(3) The amendment made by item 49 of this Schedule applies in determining whether an alteration time occurs at or after 1 pm (by legal time in the Australian Capital Territory) on 11 November 1999.