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

33   At the end of subsection 166-30(1)

Add:

Note 2: 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.