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

189   Subsection 110(1)

Insert:

total ordinary capital loss for a class means the total of so much of any ordinary capital losses as has been allocated to that class under section 116CB.