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

169   Subsection 110(1)

Insert:

notional CGT event income means:

(a) so much of any unmodified or modified ordinary income amount as is included in assessable income; or

(b) any amount included in assessable income under section 116CD.