Corporations Amendment (Corporate Insolvency Reforms) Act 2020 (130 of 2020)

Schedule 1   Restructuring of a company

Part 2   Consequential amendments

Corporations Act 2001

72   Subsection 589(5) (after paragraph (ba) of the definition of relevant day)

Insert:

(bb) in relation to a company that is or has been under restructuring - the restructuring began;

(bc) in relation to a company that has made a restructuring plan - the plan was made;


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).