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

85   Subsection 23AH(9A)

Omit "no such capital loss had been incurred by the original taxpayer", substitute "the original taxpayer had made no such capital loss (for the purposes of Part 3-1 of the Income Tax Assessment Act 1997)".