Taxation Laws Amendment Act (No. 3) 1997 (147 of 1997)

Schedule 14   Gains and losses

Part 4   Income Tax Assessment Act 1997 (revenue losses)

50   Subsection 175-10(1)

Omit "some or all of which (the injected income ) it would not have derived", substitute ", or a capital gain accrued to the company, some or all of which (the injected amount ) would not have been derived, or would not have accrued,".