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

Bad debts - writing of 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Withdrawn and replaced with BR Pub 18/07