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