Tax Laws Amendment (2004 Measures No. 6) Act 2005 (23 of 2005)
Schedule 8 CGT event G3
Income Tax Assessment Act 1997
3 Section 112-45 (table item dealing with CGT event G3)
Omit "A liquidator declares shares to be worthless", substitute "A liquidator or administrator declares shares or financial instruments to be worthless".
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