Tax Law Improvement Act (No. 1) 1998 (46 of 1998)

2   CGT (new Parts 3-1, 3-3 and 3-5)

3   Consequential amendment of the Income Tax Assessment Act 1936

518   Subsection 245-190(3) of Schedule 2C

Omit "the asset had been disposed of", substitute "a CGT event had happened to the asset".


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