Tax Laws Amendment (2004 Measures No. 6) Act 2005 (23 of 2005)

Schedule 8   CGT event G3

Income Tax Assessment Act 1997

7   Section 165-115N

Repeal the section, substitute:

165-115N Alteration time - declaration by liquidator or administrator

If a liquidator or administrator makes a declaration referred to in section 104-145 in relation to a company, the time of the declaration is also an alteration time in respect of the company.