Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)

Schedule 5   Consolidation

Part 7   Leaving time liabilities

1   Division 1 - Timing

Income Tax Assessment Act 1997

84   Paragraph 713-265(4)(a)

Omit "is a liability of the partnership at the leaving time", substitute "is a liability of the partnership just before the leaving time".