Taxation Laws Amendment Act (No. 3) 1997 (147 of 1997)

Schedule 14   Gains and losses

Part 2   Income Tax Assessment Act 1936 (capital gains and capital losses)

40   Subsection 170(13)

Omit "or section 105AAA", substitute ", section 105AAA, section 160ZND, sections 160ZNM to 160ZNR (inclusive) or Division 3D of Part IIIA".