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

Schedule 2   Consequential and transitional matters arising from corporate insolvency reforms

Corporations Act 2001

31   Paragraph 500AA(1)(g)

Repeal the paragraph, substitute:

(g) if the company is required by a taxation law (within the meaning of the Income Tax Assessment Act 1997) to give a return, notice, statement, application or other document before the day the liquidator is appointed - the company has substantially complied with that requirement.