Tax Laws Amendment (2004 Measures No. 6) Act 2005 (23 of 2005)
Schedule 8 CGT event G3
Income Tax Assessment Act 1997
7 Section 165-115N
Repeal the section, substitute:
165-115N Alteration time - declaration by liquidator or administrator
If a liquidator or administrator makes a declaration referred to in section 104-145 in relation to a company, the time of the declaration is also an alteration time in respect of the company.
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