Taxation Laws Amendment Act (No. 3) 1997 (Repealed) (147 of 1997)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

9   Paragraph 80DA(1)(a)

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