ITAA 1936 s 245-10 of Schedule 2C to the ITAA 1936 provides that Division 245

Commercial debt forgiveness: commercial debt - non-share equity interest

Commercial debt forgiveness - commercial debt - non-share equity interest

Commercial debt forgiveness - taxation debt owed to the Commonwealth

Commercial debt forgiveness - PAYG withholding taxation debt owed to the Commonwealth

Commercial debt forgiveness - whether creditor and debtor dealing at arm's length