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

28   Subsection 166-20(1) (after note 1)

Insert:

Note 1A: Subdivision 165-CB is about when a company must calculate its net capital gain and net capital loss for the income year in a special way.