Treasury Laws Amendment (2021 Measures No. 5) Act 2021 (127 of 2021)
Schedule 2 Consequential and transitional matters arising from corporate insolvency reforms
Excise Act 1901
49 After subparagraph 39D(1)(f)(v)
Insert:
(va) a small business restructuring practitioner for the company is appointed under section 453B of that Act;
(vb) the company makes a restructuring plan under Division 3 of Part 5.3B of that Act;