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

146   Paragraph 102AAZBA(a)

Omit "resident trust estate or a resident unit trust, as the case may be, within the meaning of Part IIIA", substitute "resident trust for CGT purposes".

Note: The heading to section 102AAZBA is replaced by the heading "Modified application of CGT - effect of certain changes of residence".