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
28 Section 112-97 (table item 19)
Omit "CGT assets of the debtor (except assets that are excluded assets under Schedule 2C)", substitute "certain CGT assets of the debtor".
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