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

474   Subsection 438(3)

Omit "has the effect that it would have if", substitute "of this Act and Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997 have the effect they would have if".