Tax Laws Amendment (Transfer of Provisions) Act 2010 (79 of 2010)
Schedule 2 Forgiveness of commercial debts
Part 2 Consequential amendments
Income Tax Assessment Act 1997
34 Paragraphs 230-515(2)(e) and (f)
Repeal the paragraphs, substitute:
(e) item 3 of the table in subsection 245-65(1) of this Act;
(f) section 775-40 of this Act.