ITAA 1997 s 25-35(1)(a)

Income tax: is a beneficiary of a trust entitled to a deduction under section 25-35 of the Income Tax Assessment Act 1997 for the amount of an unpaid present entitlement to trust income that the beneficiary has purported to write off as a bad debt?

Income tax: Investment in the Wattle Group

Consolidation: Entry history rule debts included in assessable income of a subsidiary member prior to consolidation

Income tax: is a beneficiary of a trust entitled to a deduction under section 25-35 of the Income Tax Assessment Act 1997 for the amount of an unpaid present entitlement to trust income that the beneficiary has purported to write off as a bad debt?

Trust losses: scheme to take advantage of deductions (income injection test) - bad debts