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

181   Subsection 110(1)

Insert:

residual overall non-exempt capital gain means so much of an overall non-exempt capital gain as remains after applying subsection 116CD(3).