"Show that if $m$ is an integer greater than $1$ and $a, b, c$ are integers, then..."
This conditional is not really a part of the statement. It just sets the context of the statement. It tells you "We are working with integers here, not rational or real numbers". This is a very important assumption, but that's it. Think about it as given assumptions that set the stage for the biconditional, not as a conditional we need to prove.
As for the biconditional, I would suggest that you rephrase the modular arithmetic into statements about divisibility. Try one of the following rephrasings:
- $m\mid (ac-bc)\iff \frac{m}{\gcd(m, c)}\mid (a-b)$
- $\frac{ac-bc}m$ is an integer $\iff\frac{a-b}{\gcd(m, c)}$ is an integer
- There is an integer $x$ such that $ac-bc = xm\iff$ there is an integer $y$ such that $a-b = \frac {ym}{\gcd(m, c)}$