Taxation Laws Amendment Act (No. 1) 1995 (120 of 1995)
Schedule 1 VARIOUS AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936
Part 9 CAPITAL GAINS TAX
68 Paragraph 160U(6)(b)
Add at the end:
"; and (iv) in a subsection 160M(6BB) case-to have been acquired as mentioned in paragraph 160M(6BB)(a) at the time of the creation referred to in paragraph 160M(6BA)(b), and to have been disposed of as mentioned in paragraph 160M(6BB)(c) immediately after that time.".
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