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

121   Paragraph 27CB(1)(d)

Omit "a capital gain accrues to the taxpayer", substitute "the taxpayer makes a capital gain".