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

28   Section 112-97 (table item 19)

Omit "CGT assets of the debtor (except assets that are excluded assets under Schedule 2C)", substitute "certain CGT assets of the debtor".