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
356 Subsection 124ZZB(1)
Omit "160Z", substitute "capital".
Note 1: The heading to section 124ZZB is replaced by the heading "Assessable income etc. in relation to capital gains".
Note 2: The heading to subsection 124ZZB(1) is omitted.