New Business Tax System (Integrity and Other Measures) Act 1999 (Incorporating amendments up to Act No. 78 of 2001) (169 of 1999)

Schedule 4   Transfers of assets within company groups

Income Tax Assessment Act 1997

13   Subsection 126-85(3) (method statement, steps 5 and 6)

Omit "or *capital loss" (wherever occurring).