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

480   Subsection 438(4)

After "Part IIIA", insert "of this Act, or a CGT asset that does not have the necessary connection with Australia within the meaning of the Income Tax Assessment Act 1997".