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

2   CGT (new Parts 3-1, 3-3 and 3-5)

3   Consequential amendment of the Income Tax Assessment Act 1936

102   Subsection 26BC(1) (paragraph (d) of the definition of public company)

Omit "subsidiary", substitute "100% subsidiary".