Taxation Laws Amendment Act 1993 (Repealed) (17 of 1993)
Part 3 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
Division 16 Amendments relating to capital gains tax (roll-overs involving company groups)
52 Capital gains and capital losses
Section 160Z of the Principal Act is amended:
(a) by omitting from subsection (5) "subparagraph 160ZZO(1)(g)(iv) or (h)(iv)" and substituting "paragraph 160ZZOA(1)(e)";
(b) by omitting from subsection (5) "subsection or" and substituting "subsection, paragraph or".
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