Taxation Laws Amendment Act (No. 3) 1997 (Repealed) (147 of 1997)

Schedule 14   Gains and losses

Part 1   Income Tax Assessment Act 1936 (revenue losses)

7   Subsection 50H(5)

After "derived" (last occurring), insert ", or a capital gain that has not accrued to the person would have accrued to the person,".