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

492   Subparagraph 461(3)(c)(ii) (at the end of the definition of Consideration)

Add "or the capital proceeds".