Tax Law Improvement Act (No. 1) 1998 (46 of 1998)
10 Amendment of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997
104 Subsection 995-1(1) (definition of ownership test period)
Repeal the definition, substitute:
ownership test period has the meaning given by sections 165-12, 165-37 and 165-123.