Tax Law Improvement Act (No. 1) 1998 (46 of 1998)

10   Amendment of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997

54   Subsection 995-1(1)

Insert:

disallow:

(a) a *net capital loss - has the meaning given by section 175-40; or

(b) a *capital loss - has the meaning given by section 175-55.