Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)

Schedule 5   Consolidation

Part 7   Leaving time liabilities

1   Division 1 - Timing

Income Tax Assessment Act 1997

86   Subsection 713-265(4)

Omit "of the partner at the leaving time,", substitute "of the partner just before the leaving time,".