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BR Pub 00/03
20 Apr 2000
1 April 1999 to 31 March 2004.

Bad debts - writing off debts as bad for GST and income tax purposes

BR Pub 00/03 sets out the tests to decide whether a debt is 'bad' and 'writing-off' for GST and income tax purposes. Applies from 1 Apr 1999 to 31 Mar 2004.

Current status
Reissued as BR Pub 05/01