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

77   Subparagraph 23AH(9)(c)(iii)

Repeal the subparagraph, substitute:

(iii) the original taxpayer had no capital loss (for the purposes of Part 3-1 of the Income Tax Assessment Act 1997) for that year of income; and