Treasury Laws Amendment (2018 Measures No. 4) Act 2019 (8 of 2019)

Schedule 8   Miscellaneous amendments

Part 6   Various amendments

Taxation Administration Act 1953

53   Subsection 8W(1C) (paragraph (a) of the definition of tax on capital gain)

Repeal the paragraph, substitute:

(a) the capital gain (within the meaning of the Income Tax Assessment Act 1997) that the head company makes as a result of CGT event L6 happening as mentioned in section 104-525 of that Act; and