Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (101 of 2006)
Schedule 2 Consequential amendments relating to Schedule 1 repeals etc.
Part 1 Amendments: general
Income Tax Assessment Act 1936
174 Subparagraph 24P(1)(c)(i)
Omit "the asset had been disposed of", substitute "there had been a disposal (within the meaning of former Part IIIA) of the asset".