Taxation Laws Amendment Act (No. 3) 1997 (147 of 1997)
Schedule 14 Gains and losses
Part 3 Income Tax Assessment Act 1936 (capital gains tax definitions)
42 Subsection 6(1)
Insert:
capital gain has the meaning given by Part IIIA.
capital loss has the meaning given by Part IIIA.
net capital gain has the meaning given by Part IIIA.
net capital loss has the meaning given by Part IIIA.
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