Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)

Schedule 5   Consolidation

Part 7   Leaving time liabilities

1   Division 1 - Timing

Income Tax Assessment Act 1997

83   Subsection 711-45(1)

Omit "is a liability of the leaving entity at the leaving time", substitute "is a liability of the leaving entity just before the leaving time".