Taxation Laws Amendment Act (No. 3) 1998 (47 of 1998)
Schedule 6 CGT asset register
Income Tax Assessment Act 1936
6 Application of amendments
The amendments made by this Schedule apply in relation to any asset (whether acquired before or after the commencement of the Schedule) if the information in a register entry for the asset is certified under paragraph 160ZZU(9)(c) of the Income Tax Assessment Act 1936 (as amended by this Schedule) on or after 1 January 1998.