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

390   Subsection 159ZR(1) (paragraph (c) of the definition of normal taxable income)

After "160ZO", insert "of this Act or section 102-5 of the Income Tax Assessment Act 1997 (about including net capital gains in assessable income)".