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

403   Subsection 177A(1) (definition of capital loss)

Repeal the definition, substitute:

capital loss means a capital loss within the meaning of Part 3-1 of the Income Tax Assessment Act 1997.