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29 Mar 12 Calculating input tax credits and bad debt adjustments when dividend paid to creditors - PS LA 2012/1 (GA)

On 28 March 2012, the ATO issued Practice Statement PS LA 2012/1 (GA) entitled "How to calculate input tax credits and bad debt adjustments when a dividend is paid to creditors".

The purpose of the Practice Statement is to assist representatives of incapacitated entities in calculating input tax credits and bad debt adjustments when a dividend is paid to creditors.

 


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