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
38 Subsection 707-140(3)
Omit "forgiven (as defined in Subdivision 245-B in Schedule 2C to theIncome Tax Assessment Act 1936)", substitute "*forgiven".
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