Taxation Laws Amendment Act (No. 2) 1996 (76 of 1996)

Schedule 2   Amendment of the Income Tax Assessment Act 1936: forgiveness of commercial debts

Part 2   Consequential amendments

31   After section 122AA

Insert:

122AB Subdivision applies subject to Division 245 of Schedule 2C

The application of this Subdivision is subject to Division 245 of Schedule 2C.