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

82   Paragraph 23AH(9A)(d)

Repeal the paragraph, substitute:

(d) the original taxpayer had made a capital loss (for the purposes of Part 3-1 of the Income Tax Assessment Act 1997) from the CGT event; and