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

291   Section 121AS (table item 4, column headed 'Modification')

Omit "a capital gain accrued to the disposer, or a capital loss was incurred by the disposer", substitute "the disposer made a capital gain, or made a capital loss".