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

455   At the end of section 413

Add:

(4) The payment referred to in subsection (2) or (3) can include giving property: see subsection 405(3).