Tax Law Improvement Act (No. 1) 1998 (46 of 1998)

2   CGT (new Parts 3-1, 3-3 and 3-5)

4   Consequential amendment of other Acts

Income Tax Rates Act 1986

546   Subsection 3(1) (paragraph (a) of the definition of capital gains amount)

Omit "section 160ZO of the Assessment Act", substitute "section 102-5 of the Income Tax Assessment Act 1997 or section 160ZO of the Income Tax Assessment Act 1936".