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

206   Subsection 116CD(1)

Omit "160ZO", substitute "102-5 of the Income Tax Assessment Act 1997 (about net capital gains)".

Note: The heading to section 116CD is replaced by the heading "Treatment of capital gains and losses".