Public rulings 2000
Bad debts - writing off debts as bad for GST and income tax purposes
Ruling Number: BR Pub 00/03
This ruling is essentially the same as public ruling BR Pub 96/3A. It sets out the tests to apply in deciding whether or not a debt is "bad" and what is sufficient "writing-off" for GST and income tax purposes.
Ruling applies from: 1 April 1999 to 31 March 2004.
BR Pub 00/03 - RTF format (192kb | 23 pages)
BR Pub 00/03 - PDF format (118kb | 23 pages)
Download Microsoft Word Viewer to access .doc files if you do not have Microsoft Word.
Download Acrobat Reader to view PDF files
Report an accessibility problem for this page
Other rulings this year
- BR Pub 00/01 - Commissions received by life agents on own policies and family policies - income tax implications
- BR Pub 00/02 - Discounts enjoyed by life agents and their families on life policy premiums - fringe benefit tax implications
- BR Pub 00/04 - Supplies paid for in foreign currency - GST treatment
- BR Pub 00/05 - Associated persons test - timing in relation to gross income derived from the sale or other disposition of land
- BR Pub 00/06 - Advertising space and advertising time supplied to non-residents - GST treatment
- BR Pub 00/07 - Debt factoring arrangements and GST
- BR Pub 00/08 - Charitable organisations and fringe benefit tax (FBT)
- BR Pub 00/09 - Directors' fees and GST
- BR Pub 00/10 - "Cost price of the motor vehicle" - meaning the term for fringe benefit tax (FBT) purposes
- BR Pub 00/11 - Directors' fees and GST
- BR Pub 00/12 - Lease surrender payments received by a landlord - income tax treatment
Date published: 05 Dec 2006
Back to top