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
392 Before subsection 160ZC(1A)
Insert:
(1AA) Subsections (1) and (2) do not apply for the purposes of assessments for the 1998-99 year of income or any later year of income.
See instead Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997.