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