Commonwealth Consolidated Acts Commonwealth Consolidated ActsSubdivision 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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