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

43   Subsection 995-1(1) (at the end of the definition ofcompany)

Add:

Note 2: A reference to a company includes a reference to a corporate limited partnership: see section 94J of theIncome Tax Assessment Act 1936.