Treasury Laws Amendment (2021 Measures No. 5) Act 2021 (127 of 2021)
Schedule 2 Consequential and transitional matters arising from corporate insolvency reforms
Excise Act 1901
48 After paragraph 39C(f)
Insert:
(fa) whether the company is under restructuring within the meaning of that Act; and
(fb) whether the company has made, under Division 3 of Part 5.3B of that Act, a restructuring plan that has not yet terminated; and
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