Tax Law Improvement Act (No. 1) 1998 (46 of 1998)
2
CGT (new Parts 3-1, 3-3 and 3-5)
3
Consequential amendment of the Income Tax Assessment Act 1936
518
Subsection 245-190(3) of Schedule 2C
Omit "the asset had been disposed of", substitute "a CGT event had happened to the asset".