Treasury Laws Amendment (2021 Measures No. 5) Act 2021 (127 of 2021)
Schedule 2 Consequential and transitional matters arising from corporate insolvency reforms
Income Tax Assessment Act 1997
56 Paragraph 175-100(b)
Omit "when the administration begins", substitute "when the company becomes an entity mentioned in subparagraph (a)(i) or (ii)".
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