Treasury Laws Amendment (2021 Measures No. 5) Act 2021 (127 of 2021)
Schedule 2 Consequential and transitional matters arising from corporate insolvency reforms
Tax Agent Services Act 2009
62 Subsection 90-1(1)
Insert:
external administration : a person goes into external administration if the person becomes a Chapter 5 body corporate (within the meaning of the Corporations Act 2001).
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