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

369   Paragraph 159GZZZBB(c)

Repeal the paragraph, substitute:

(c) after the changeover time, a CGT event (which event is in this Subdivision called the post-changeover disposal) happens in relation to the asset; and