Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 21.99

Special rules relating to adjustments for bad debts

    Chapter   4 contains special rules relating to adjustments for bad debts, as follows:

 

Checklist of special rules

Item

For this case ...

See:

1A

Bad debts relating to transactions that are not taxable or creditable to the fullest extent

Division   136

1

Changing your accounting basis

Division   159

2

Gambling

Division   126

2A

Representatives of incapacitated entities

Division   58

3

Sale of freehold interests etc.

Division   75


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