Taxation Laws Amendment Act 1993 (Repealed) (17 of 1993)

Part 3   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 16   Amendments relating to capital gains tax (roll-overs involving company groups)

52   Capital gains and capital losses

Section 160Z of the Principal Act is amended:

(a) by omitting from subsection (5) "subparagraph 160ZZO(1)(g)(iv) or (h)(iv)" and substituting "paragraph 160ZZOA(1)(e)";

(b) by omitting from subsection (5) "subsection or" and substituting "subsection, paragraph or".