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

194   Subsection 116CB(2) (definitions of average calculated liabilities (all non-exempt resident policies) and average calculated liabilities (categories of policies))

Omit "disposal", substitute "the CGT event".