Tax Law Improvement Act (No. 1) 1998 (46 of 1998)
2
CGT (new Parts 3-1, 3-3 and 3-5)
2
Consequential amendment of the Income Tax Assessment Act 1997
24
Paragraph 165-70(3)(f)
Omit "net capital gain that accrued to the company in respect of", substitute "*net capital gain of the company for".