Tax Law Improvement Act (No. 1) 1998 (46 of 1998)
2 CGT (new Parts 3-1, 3-3 and 3-5)
4 Consequential amendment of other Acts
Financial Corporations (Transfer of Assets and Liabilities) Act 1993
540 Section 3 (at the end of the definition of asset)
Add:
; and (e) a CGT asset within the meaning of the Income Tax Assessment Act 1997.
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