Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (101 of 2006)

Schedule 2   Consequential amendments relating to Schedule 1 repeals etc.

Part 1   Amendments: general

Income Tax Assessment Act 1936

174   Subparagraph 24P(1)(c)(i)

Omit "the asset had been disposed of", substitute "there had been a disposal (within the meaning of former Part IIIA) of the asset".