A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)

Schedule 3   Income Tax Assessment Act 1997

Part 2   Amendments consequential on the insertion of new definitions

86   Subsections 128-15(4) (table item 4) and 373-70(1) (table items 3 and 8)

Omit "market value" (wherever occurring), substitute "*market value".