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
122 Subparagraph 46A(12A)(a)(i)
Omit "if the relevant property was disposed of by the shareholder", substitute "if a CGT event happened in relation to the relevant property".
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