Commonwealth Consolidated Acts

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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 175.78

Application of Subdivision 175-C of the Income Tax Assessment Act 1997

                   Subdivision 175-C of the Income Tax Assessment Act 1997 (about companies obtaining tax benefits from unused bad debt deductions) applies to assessments for the 1998-99 income year and later income years.

Table of Subdivisions

197-A   Definitions

197-B    General application provision

197-C    Special provisions about companies whose share capital accounts were tainted when old Division 7B was closed off

Table of sections

197-1        Definitions



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