Document ID: chunk:federal_register_of_legislation:C2004C00958:clause:3_1
Version: federal_register_of_legislation:C2004C00958
Segment Type: clause
Provision Reference: sch 3 cl 1
Character Range: 892410–893484

1  After Subdivision 165‑CB
Insert:

Subdivision 165‑C—Deducting bad debts

Table of sections

165‑135 Application of Subdivision 165‑C of the Income Tax Assessment Act 1997

165‑135  Application of Subdivision 165‑C of the Income Tax Assessment Act 1997

  Subdivision 165‑C of the Income Tax Assessment Act 1997 (about companies deducting bad debts) applies to assessments for the 1998‑1999 income year and later income years.

[The next Division is Division 166.]

Division 166—Income tax consequences of changing ownership or control of a listed public company

[The next Subdivision is Subdivision 166‑C.]

Subdivision 166‑C—Deducting bad debts

Table of sections

166‑40 Application of Subdivision 166‑C of the Income Tax Assessment Act 1997

166‑40  Application of Subdivision 166‑C of the Income Tax Assessment Act 1997

  Subdivision 166‑C of the Income Tax Assessment Act 1997 (about listed public companies deducting bad debts) applies to assessments for the 1998‑1999 income year and later income years.

[The next Division is Division 175.]