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

Schedule 9   Concessions for capital gains by individuals and some other entities

Part 1   New rules

Income Tax Assessment Act 1997

5   Subsection 104-70(4)

Omit "subsection (7)", substitute "subsections (7) and (7A)".