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

411   Subparagraph 221YBA(7)(a)(iii)

Repeal the subparagraph, substitute:

(iii) a net capital gain; and