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

79   Paragraph 23AH(9A)(a)

Repeal the paragraph, substitute:

(a) a CGT event happens in relation to a CGT asset of a taxpayer (the original taxpayer), being the trustee of a trust estate; and