Tax Laws Amendment (2004 Measures No. 6) Act 2005 (23 of 2005)
Schedule 8 CGT event G3
Income Tax Assessment Act 1997
5 Paragraph 165-115GB(1)(b)
Repeal the paragraph, substitute:
(b) a liquidator or administrator of the company declares that shares or financial instruments are worthless (CGT event G3).
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