Treasury Laws Amendment (2021 Measures No. 5) Act 2021 (127 of 2021)
Schedule 2 Consequential and transitional matters arising from corporate insolvency reforms
Corporations Act 2001
31 Paragraph 500AA(1)(g)
Repeal the paragraph, substitute:
(g) if the company is required by a taxation law (within the meaning of the Income Tax Assessment Act 1997) to give a return, notice, statement, application or other document before the day the liquidator is appointed - the company has substantially complied with that requirement.
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).