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

49   After subparagraph 39D(1)(f)(v)

Insert:

(va) a small business restructuring practitioner for the company is appointed under section 453B of that Act;

(vb) the company makes a restructuring plan under Division 3 of Part 5.3B of that Act;