Treasury Laws Amendment (2021 Measures No. 5) Act 2021 (127 of 2021)

Schedule 2   Consequential and transitional matters arising from corporate insolvency reforms

Tax Agent Services Act 2009

62   Subsection 90-1(1)

Insert:

external administration : a person goes into external administration if the person becomes a Chapter 5 body corporate (within the meaning of the Corporations Act 2001).