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
522
Section 57-35 of Schedule 2D (after paragraph (d) of the definition of asset)
Insert:
and (e) a CGT asset;