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

39   Subsection 707-140(3)

Omit "subsections 245-105(5) and (6) in that Schedule", substitute "sections 245-115 and 245-130".