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

124   Subparagraph 46A(12A)(b)(i)

Omit "if the relevant property is disposed of by the shareholder", substitute "if a CGT event happens in relation to the relevant property".