Treasury Laws Amendment (2021 Measures No. 5) Act 2021 (127 of 2021)

Schedule 2   Consequential and transitional matters arising from corporate insolvency reforms

Customs Act 1901

37   After paragraph 67EB(4)(d)

Insert:

(e) whether the company is under restructuring within the meaning of that Act; and

(ea) whether the company has made, under Division 3 of Part 5.3B of that Act, a restructuring plan that has not yet terminated; and