Taxation Laws Amendment Act (No. 3) 1997 (147 of 1997)
Schedule 14 Gains and losses
Part 2 Income Tax Assessment Act 1936 (capital gains and capital losses)
18 Paragraph 63B(1)(a)
After "derived" (last occurring), insert ", or a capital gain accrued to the company that would not have accrued to the company,".
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