Taxation Laws Amendment Act (No. 3) 1997 (147 of 1997)
Schedule 14 Gains and losses
Part 4 Income Tax Assessment Act 1997 (revenue losses)
43 After subsection 165-60(2)
Insert:
(2A) So much of any amount included in the company's assessable income under section 97 or 98A as is a capital gain that forms part of a net capital gain is not attributed to a period.