Taxation Laws Amendment Act (No. 2) 1996 (76 of 1996)
Schedule 2 Amendment of the Income Tax Assessment Act 1936: forgiveness of commercial debts
Part 2 Consequential amendments
31 After section 122AA
122AB Subdivision applies subject to Division 245 of Schedule 2C
The application of this Subdivision is subject to Division 245 of Schedule 2C.