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BR Pub 05/01
03 Mar 2005
Applies on 1 April 2004 for an indefinite period

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

Ruling BR Pub 05/01 sets out tests for determining if a debt is 'bad' and what is sufficient 'writing-off' for GST and income tax purposes. Applies from 1 Apr 2004.

Current status
Withdrawn and replaced with BR Pub 18/07