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

422   Section 315

Repeal the section, substitute:

315 Options

Subsection 104-30(5) applies to an option granted by a taxpayer as if the reference in that subsection to 20 September 1985 were a reference to 1 July 1988.