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
351 Section 124ZW (definition of residual overall 160Z gain)
Repeal the definition, substitute:
residual overall capital gain means so much of an overall capital gain as remains after applying subsection 124ZZB(2).