Tax Laws Amendment (Transfer of Provisions) Act 2010 (79 of 2010)
Schedule 2 Forgiveness of commercial debts
Part 2 Consequential amendments
Income Tax Assessment Act 1997
22 Subsection 40-90(1)
Omit "(within the meaning of Division 245 of Schedule 2C to theIncome Tax Assessment Act 1936) under section 245-155 of that Schedule", substitute "under section 245-155 or 245-157".
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
