Tax Law Improvement Act (No. 1) 1998 (46 of 1998)

2   CGT (new Parts 3-1, 3-3 and 3-5)

3   Consequential amendment of the Income Tax Assessment Act 1936

221   Paragraph 116DK(i)

Repeal the paragraph, substitute:

(i) whether a CGT event has happened, or whether a capital gain or capital loss from a CGT event is to be disregarded.