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".
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