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

168   Subsection 110(1)

Insert:

notional CGT event deduction means so much of any unmodified or modified general deduction as can be deducted.