为避免欺诈这一过去敏感的问题，新法引入了“撤销权 ” ， 藉此，在破产申请被接受以及资产回收之前的规定期限内，破产案产业管理人可以要求法院撤销债务人任何牵涉到欺诈，逃避或不公平的清盘等的行为。
To prevent fraud, an acute problem in the past, the new law established a “right of rescission,” whereby the receiver can ask courts to rescind any action by a debtor that involves fraud, evasion, or unfair liquidation in the prescribed period before a bankruptcy petition is accepted and assets recovered.